Again no clear cut answer. Most desirable to who? One could certainly say the 300b is the most popular DHT tube. There are numerous current production brands (With various price categories to choose from) 300bs available. A sign of demand if nothing else. There are probably more 300b amplifiers produced than with any other DHT tube. As has been pointed out, the vintage/original Western Electric 300b is highly coveted and extraordinarily expensive. So to a certain niche of W.E. tube seekers they are very desirable.
Charles
Charles