The new OP Q is
KT series tubes PP
I've been exploring SETs for nearly 30 years. I started with 300bs, then it was the 2A3, finally the type 45. Then I decided to see how a PP 45-based amp would sound and it ran circles around the SET version- smoother, more delicate, greater resolution, more grunt, better bass- no downside whatsoever.
Of course I was measuring these things too. What I found was the distortion signature defines any amplifier. Its what we call the 'sonic signature' since distortion is very audible as tonality.
Since SETs express a certain type of distortion (quadratic nonlinearity) and a fully differential amp expresses a different type (cubic nonlinearity) and since PP amps with single-ended circuits express both, I set out to see if I could build a PP amp using small power pentodes that could outperform SETs of the same power.
This little amp makes 5 watts and is class A. It uses EL95s which are a little brother to the 6AQ5. The tube is meant to be very easy to drive. I set up the output section in ultralinear, using cathode bias so it would have a substantial differential effect on the output section, giving it greater linearity. I then built a 12AT7 differential amplifier to be both the input voltage amplifier and driver. So the amp is fully differential and thus has a cubic nonlinearity.
A cubic nonlinearity expresses the odd ordered harmonics since the even orders are cancelled. A quadratic nonlinearity expressed both even and odd.
The ear treats the 2nd and 3rd harmonics the same- they are relatively innocuous. But they are also useful as they serve to mask the presence of the higher orders. That is why an SET sounds so smooth, despite making more of the higher orders than any other kind of amplifier!
Because the 2nd is suppressed, this little amp makes a fraction of the distortion that an SET of the same power makes- its about 0.5% at full power and vastly lower at any other power level, and because the 3rd harmonic is able to mask the higher orders, its very smooth. Its actually smoother than any SET I've heard, while also being more detailed and transparent. It also has wider bandwidth, being full power to 100KHz and good down to 5Hz.
Having heard it, there is no going back to an SET. I wanted an amp small enough that it would be good in a desktop or bedroom system, also good for headphones or a main system if you have speakers of sufficient efficiency.
Put another way, this isn't about KT vs 2A3; IME its about design. You can make a bad sounding PP amp and you can make a good sounding SET. But you can also make great PP amps that go places no SET can at any price: smoother, more detailed, more musically involving, IF you know what you are doing with the design.