Most all tube amps use output transformers with impedance taps that work just fine into 4 or 6 or even 16 ohms!Don, the impedance of many electrostatic speakers, including most Martin-Logan models, decreases to very low values at high frequencies. The SL3 model the OP referred to, while having a nominal impedance of 4 ohms, is spec’d at 1.5 ohms at 20 kHz. Some other M-L models have impedances at 20 kHz in the vicinity of 0.7 ohms.
The Zero is of NO VALUE to most tube amps!
Most tube amps have effective output impedances on their 4 ohm taps that are comparable to or even greater than 1.5 ohms. The interaction of that kind of output impedance with that kind of load impedance variation will result in a greatly under-emphasized upper treble region relative to the response that would occur with a solid state amp. A Zero would either eliminate or considerably reduce that problem (note Ralph’s reference to avoiding high end rolloff), and I suspect it would also reduce amplifier-generated distortion.
Regards,
-- Al