I agree with the previous comment on transformers being the most important component.
I recently posted about some coupling capacitor upgrades on some chifi integrated tube amps and it made a big different in sound quality.
But just recently I gave some Icon Audio equipment a try again (had one several years ago). In direct comparison to the chifi gear the resolution doubled. I am hearing elements of the music at are either veiled or completely missing on the chifi gear even after upgrades of tubes and capacitors. This is primarily due to the better transformers on the Icon and of course the actual circuit design.
Next most important thing is do not listen to Youtube reviews. I think many of those guys are being paid off to promote average equipment or they are half deaf and have not experienced truly good equipment.
Once you find a good piece of equipment you can tweak the tone with some nice tubes or upgrading a few coupling capacitors. But it would be unrealistic to try to upgrade transformers.