For evaluating if impact tests are required you must follow the rules of UCS-66: "Each component shall be evaluated for impact test requirements based on its individual material classification, governing thickness ....., and the minimum design metal temperature."
The following governing thickness definitions apply when using Figure UCS-66:
for corner, fillet, or lap-welded joints, including attachments, the thinner of the two parts joined.
Therefore in your case the governing thickness is the thickness of the tube. Both materials (SA 266 Gr.2 and SA 179) are assigned to curve B. That means if tube is exempted per figure UCS-66 from impact testing than the forging is exempt as well (exempted for MDMT=-29.5 mm and warmer). And this means no impact test is required for the PQR (see UCS-67).
ASME IX, QW-202.6 require, if specific qualification test requirements are not specified by the applicable Code Section, tube‐to‐tubesheet welds shall be qualified with one of the following methods (for pressure-retaining tube‐to‐tubesheet welds):
(a) groove welds per the requirements of QW-202.2 and QW-202.4
(b) a demonstration mockup per the requirements of QW-193.1
ASME VIII/1 has no specific qualification test requirements. Hence both option can be used.
Additional note: if option (a) is used and impact would be required and thickness of the thinner member (see QW-202.4)is 2.22 mm (as the tube thickness mentioned above) than UCS-66 (d) is applicable: "No impact testing is required for Part UCS materials 0.10 in. (2.5 mm) in thickness and thinner, but such exempted Part UCS materials shall not be used at design metal temperatures colder than −55°F (−48°C)."
Regards
Jürgen
Regards - Juergen