Ikram,
Please reverse your argumentation: Mauro is not suggesting to NEGLECT an examination, he is just stating that the questioned NDE is NOT required in Section VIII or Section III.
You need to check your Construction Code for the required NDE.
If in your case the NDE of tube to tubesheet welds is required by the Code or the Design Specification, just do it.
Certainly some materials or service conditions can make the NDE reasonable and useful.
The question wheter MT or PT is the "better" method could be discussed in this forum. I usually reject the use of MT on non-magnetic materials, and require PT in such cases

The Code does not prefer any method, some purchasers do so.
DK