Tube amp sound is dominated by the output transformersBoth statements above are not really accurate. What about OTLs- they have no output transformer (and drive the Vandys quite nicely). I've heard plenty of speakers with greater efficiency that are great- they higher output they have is just fine.
as for efficiency, so often higher output is just trash - out of phase junk that counts as output.
As far a sub, the Swarm is an excellent choice, being one of the best out there. No room correction needed, because it gets rid of problems with standing waves, and flat to 20Hz. If the bass below 80Hz were filtered out of the amp for the Vandys, 60 watts would be plenty in a room of this size. This is easy to do; we've made passive crossovers for Vandersteens a good number of times in the past.