Based on what I have read, it appears that problem is with the distributor/dealer, not with Audio Research. I know that is small consolation. The only way Audio Research or any company for that matter would know of problems with their distributors or dealers is when someone contacts them and complains.
If the dealer/distributor told me that the unit was shipped to the manufacturer for evaluation and repair, I would contact the manufacturer directly to discuss the issues.
Also, I'm not sure about the failure to return your tubes. I'm thinking it may have something to do with the dealer. Or maybe Audio Research has a written policy that says that repairs will be made with Audio Research recommended tubes and customer supplied tubes will be discarded. Before one jumps to conclusions, read the manufacturer's legal policies and notices first. I'm not saying this is the case, but. one never knows.
I do understand Audio Research's policy that they only perform repairs using Audio Research supplied tubes. That limits their liability. for example, a customer's bad tube taking out a complete circuit shouldn't be their fault or responsibility for repair. If Audio Research's tubes failed and damaged other components, then yes, Audio Research should step up and take care of the problem, if it is under warranty.
So, for all the people bagging on Audio Research, slow down and think a little. Diagnosing problems cost money. Repairing under warranty cost money. If the customer caused the problem by using faulty tubes (not supplied by Audio Research), why should they be responsible for that.
Every company has a legal department or legal representation. no company is immune from that. Costs are costs. There are some things I don't agree with. This isn't one of them.
Tube rollers take their chances. If I was planning on rolling tubes, I would call the technical representative and ask them if it is okay to do so and get their input first.
Tubes, like transistors have specific specifications that are used to design circuits. Different tubes may have slightly different specifications. If the manufacturer tells me I can plug and play with various tubes, fine. If they say don't and the unit is expensive and under warranty, I'm not playing with this.
When I upgrade amplifiers with newer, better transistors, I made darn certain that the new transistors are within spec of the older ones. Or I have to redesign the entire circuit to accommodate the new transistors.
Lots of opinions here about tube rolling. That is all that is, opinions. When the amp explodes, they won't be there for you.
I call Audio Research about putting KT150 tubes in my REF 250 (not SE) amp. They told me clearly that significant upgrades have to be made to the amp to accommodate the KT150 tubes over the KT120 tubes. new transformers, circuits, etc. I don't know if that is true or not, but, I'm not going to do it.
I hope your situations gets resolved to your satisfaction. Call Audio Research and talk with them.
enjoy