Elrog 300b vs we300b

Perhaps a more interesting question is how and why upper tier 300b tubes can sound so different.

I am currently using Takatsuki 300b. My other favorite version is the KR 300b globes. I would add Audio Note 4300e to your short list as well.

I like both the Takatsuki and KR Balloons. I tried many others including Psvane, SophiaElectric, EML, EAT, etc. These are my current favorites. The Taks are a bit richer; the KR balloons a bit more dynamic. When I use my AncientAudio Lektor Prime CDP (tube-based with a built pre-amp), the KRs sound better. The AA CDP is being repaired thanks to Hurricane Ida. Now I am using a Mark-Levinson no. 39 CDP that is more dynamic than the AA, and the Taks sound better. I have heard neither the WE nor the Elrog nor any of the new generations of premium Chinese 300b. But I would put the AudioNote 4300e on my short list. At these price points (>1000usd/pair), it becomes a matter of taste and associated equipment. 

@sns

AMEN!!!

Not sure who makes EATs today, but I have a pair that predates the explosion of Chinese tubes.