I do not have nor have I heard the Finale 300b; that said I will piggyback off comments and say that I have the Finale 7189 (II) which is driven by either 7189a or EL 84M tubes. Mine has upgraded Hashimoto transormer, DH Labs gold inputs and Mundorf Silver in Oil Caps, and I inserted NOS rectifier & 12ax7s. The amp is 22wpc, and easily and musically drives my Daedalus Argos V2s (97db).
I also have a Line Magnetic 518IA 845 tube based integrated; I find that just as enjoyable albeit a different flavor than the Finale 7189 (II).
I also have a Line Magnetic 518IA 845 tube based integrated; I find that just as enjoyable albeit a different flavor than the Finale 7189 (II).