I would be very suspicious of a 300B at 24wpc. I don't know that 24 wpc is possible unless it is parallel or push pull. I suppose it is possible but the life of the tube will be very short.
An 8 watt per channel, which is what a true SET 300B would be rated, is good for 90db and over. 90db won't be a party beast or bring down the walls but for realistic listening it will do quite well.
An 8 watt per channel, which is what a true SET 300B would be rated, is good for 90db and over. 90db won't be a party beast or bring down the walls but for realistic listening it will do quite well.