Thanks for honoring my posts, TWL as I honor yours the same. I have many reasons to believe you and probably I should give myself another chance to listen SET/Lowther but did you try to A/B your SET amp with more powerfull amplifier despite having Lowthers 100dB/W/m?
The ultimate tube electronics for me were always Manley and I had a chance to listen to Manley SET amps with Coincident Eclipce. I loved the sound but than I swiched for integrated EveAnna's 50W/ch amp and enjoyed much more.
As Sean stated that everything depends on funds invested into the product and almost every design can succeed in the right combination and it's realy fun for us to find our own equilibrium in funds vs. performance.