I would agree that the average 12BH7 is probably as good as, or better than, the average 12AU7, and tube prices typically reflect this. However, the 12AU7 was a much more popular tube, and as a result had a lot more variations produced by a number of different manufacturers. Many of these variants are legendary for their reproduction capabilities and low noise floor. And they were classified by these parameters even when they were being produced.
As an example, 12AU7s were the tube of choice for many high-end organ manufacturers, and these companies qualified every tube that went in to their products. In some cases these tubes were relabeled (like Allen Organ's PN-11), whle in other cases they were simply marked, often with a dab of paint on the glass tip. So you might be hard pressed to find 12BH7s that can easily top the best of the 12AU7s. And the best of the 12AU7s might not always be the usual suspects.