SET amps with cajones and finesse

Atma-Sphere S-30 or M-60

These OTL designs like high impedance speakers. If necessary, you can raise the impedance of your speaker by using ZERO autoformers.

DeHavilland makes a nice 50-watt SET using a big Russian transmitter tube. They (and a number of other manufacturers) also make amps using the 845 tube, which is about half as powerful. http://www.dehavillandhifi.com/

Wavac makes SET's up to 150 watts, but they don't exactly give 'em away. http://www.tmhaudio.com/

If you don't have a DeHavilland dealer nearby, suggest you contact Brian Rovinsky of St. Cecilia Sound in Florida. Great guy. http://www.scsoundgallery.com/

Duke, did you ever end up trying a pair of ZEROs?

I would echo the idea for an 845 based SET. They will give good power levels but still retain the SET architecture with a single output triode per channel. This is important(IMO) for the coherence that SETs are known for.

The WAVAC would be an excellent choice(IMO), but they are pretty expensive(but very good). The Antique Sound Labs AQ-1009 is an 845 SET that is highly regarded in reviews and doesn't cost nearly as much money.

A 90db efficient speaker should be able to produce peaks of 105db with 32 watts at 1 meter(not including room reinforcement effects).