Extension tubes have no optics so they put nothing into the light path to further degrade IQ.
OTOH, the lens itself only delivers a certain number of lines of resolution, and macro shooting simply spreads the total image circle over a much larger area, so when you capture a PORTION of that image circle (thereby capturing the object at a higher magnification) you capture only a portion of its total delivered image. (That is also why the apparent brightness is reduced at the focal plane, the total photon count is spread over a larger area, too!)