Transformers are the key element for both SET and push pull. Even for OTL the power transformer is relevant. Likely the best commercial winders were in Japan in the late '90s, companies like HIrata Tango and Tamura.
@rogerh113 Excellent power transformers can be made by a good number of companies here in the US.
If you take an OTL and run the ZERO autoformer on it, you wind up (if you see what I did there) with the possibility of an amplifier with much greater bandwidth than any conventional tube amp. This is because the ZERO has such low turns ratio and extremely low distributed capacitance that its bandwidth is very wide- about 2Hz to 1 MHz- wider than any tube amp made. Usually the bandwidth limitation is in the output transformer.