Best speakers under $3K for tube amps,

I would try ANY of the System Audio floorstanders.

I have a set of Spendor S5e speakers that I use with my Conrad Johnson MV60 tube amp. Very nice combo, though they are 87dB sensitivity, not 86. Spendor also makes a couple of other models at or just under your price point. They are very natural, musical sounding speakers that have been highly regarded for many years.

Please don't get caught up with the number of drivers and other such issues. There are some very fine 2 way speakers out there and some other 2 ways that are problematic. The load a speaker presents an amp is dependent on a whole host of factors from the drivers, to the crossover and even cabinet design. Just go listen. You may end up surprised with what you find you like.

Canm never undertsnad even thought tubes are second m,ost im portant arbiter of osund why folks choose speakers according to amps.If you have an ampo like a Cary 805 C thier quality and cost make it more reasonable but I am of a mind that one should chose speakers since they have greatest ipact on sound.
But to answer your question load should be same and don't think make of tube makes adifference.Also you are going fopr a pentode amp not SET so that's not problem where you need 84db or better.But twith 40-60 wats tw0 ways with EL34's for that dead on midrange warmth and eauphopnics is good.Yet you have to be carefull in matching.I sold B&W for 6 years and though best value in line was the 803 ZNatutilus.Anmd while they were rated for 90db sensivity and thus should have been able to get by with say a CJ MV55 or 60 they had a nasty impedance swing which would go so low they would run out of gas so sensitiviy is not always the best spec ( or is thier any) to know how much spower they will require with larger floor stander.,The Pentode 60 watts would work well the 805 two way beautifully and even the smaller floor stander 804 but you'd need 100 wats and right impedance to run it properly/Was good post whioch explained it much more indetail than I am now so if you just run through past couple of days of posts you'll find it.But listen to speaker you like ,get a dealer who knows thier product and then tell tham what you'd like to run it with.Given investment you can ask to bring amp in to hook up but that mayber more than you want to do.Yet I though I would think you'd be ebter off with another 3db over 86db (89db efectively doubles your power) you might be able to swing it with this epaker depending on how much cyurrenbt you've got.
G'luck
Chazzbo