Refined 30-60 watt Tube amp

If you're going with 94db+ speakers, I would strongly recommend 300SE type amp.
For SOTA design, you can start by looking at something like Border Patrol SE 300B. You can also have custom amp made from Eletra Print ( who also designed the Welbornelabs DRD amps )

This is one great combo 300B SE + hi efficiency. Some folks think this combo is the music in its purist form.

IMHO, even with a cheap EL84 PP, the sonic signature is already better than most of the high power setup.

Good luck

i would consider a 845-powered Viva tube amp. about 26wpc.

BAT VK-75se

The Bat is nice, I used to have one, But i want something a little more neutral, plus the bat still has too much power. Ideal power would be 45 watts.

How about the Kara Chafee designed deHavilland amps?

deHavilland Website

FWIW, I definitely liked what I heard from the GM70. I am trying to think of another design I have heard good things about, but am drawing a blank at the moment.

BTW, how does an amp get any more refined than an Atma-Sphere? With God as my witness, and I don't say that lightly, the first time I heard the M-60 I had the same feeling I had when I met my wife.