McIntosh C2700 or Luxman L38uC

I've directly compared C2600 and 38UC. Skip the MAC, Luxman is way better in every sense of the word. I say this and I own C2600. The quality, craftsmanship, material, detail and of course the sound is much more refined. C38 also has a much better phono stage. I wish I knew about Luxman before I got into Mac. I didn't hear any distortion from either one. If you have efficient speakers, pair it with a Luxman tube amp and you won't regret it. 

I have c47 ss
warmer sound with tubes.....or distortion passing as warmer sound?

Tubes do not "just add distortion" they are very linear amplifying devices and what distortion is present is benign even order harmonics. I concur with ei001h between the two Luxman is the way to go. They are building some fantastic sounding gorgeous tubed gear these days.