Hi,
I own a vtl superdeluxe and previously had the deluxe.
depending on what source he will be using most phono/cd then I would spend the money on where I do the listening most.
if cd then the 12au7 are crucial (x2)if I recall.
phono then 12ax7 are important (x2) "
Also you can't neglect the (2 I think) 12at7 valves.
these are the valves in place from what I recall.
choices are wide but for me I would go with:
mullard cv4024 for 12at7 (good price on ebay from UK)
bought 4 for $40
PHONO section:
mullard 12ax7 (common)or GE jg5751(top of line)or rca blackplate etc...(5751 is the factor here)find the bargain and remember you invest for years so worth the money spent.
CD section:
rca cleartop(great valve)still cheap to get,many others though but for the money hard to beat,very open and good for the VTL deluxe since it has a tendency to be thick and heavy on the low end spectrum and not enough high end extention from what I recall(main difference with the superdeluxe which is more open.)
I am sure others will give their input,till then this is mine.
Thierry.