I don't have the Takatsuki's, so this post is possibly off-topic. But I do have the Elrog 300Bs (third production series), and the EML 300B-XLS, so maybe my remarks are of some tangential interest. First observation about the Elrogs: they are dead quiet; second: huge bass (which is not generally a characteristic of 300Bs). There is no denying the XLS's power, however, their effortless handling of transients, and silky midrange. Well... a tough call, both are most excellent valves, and certainly outclass any Russian glass. In my system they drive Tannoy Lockwoods (about 94db), so power is not really the issue. On balance I guess I tip towards the Elrogs for refinement and ease of listening. But if I put on the Wagner... it's got to be XLS.