Monday morning update. I couldn't wait for the "good tubes" to come for testing. I ordered one from Amazon (overnight delivery!) and the noise is completely gone. Its scary quiet!
I ordered new 7044 as one of them is not up to par (still some noise). I moved the 12 AT7 from one amp to the other and there was noise on the other amp; moved the 7044 from the quiet amp to the other and the noise is gone.
Huge lessons learned:
- there are a lot of enthusiasts out here who are willing to help
- @atmasphere is an awesome resource
- start with the basics; I have spent weeks and $$$ chasing after the noise and never thought to check if the prior owner had used the proper tubes
I'll post again once both 7044 and 12AX7 have been replaced with the 12AT7.
Please accept my most sincere thanks for your help (and for the humor... trolling with the motorboating sound...!)