Who makes

Yes, you are correct, Bob. Here we are talking about power amps & power amps driving speakers so in both cases there is an electrical circuit completed around the voltage source (the amp) which will cause current flow.
I assumed this due to nature of the question from the OP.

The Zamp puts out 12 amperes at 45 watts. It still seems to me that current capacity, along with slew rate, would increase dynamic headroom before clipping. Because 12 amps x 120 volts = 1,440 watts, not 45 watts.
Atmasphere makes a convincing argument for tubes and I can see how his amps could better a ss amp in the right setup. What I don't get is do you want the power of a tube amp at the impedance peak to lower the FR or the reduced power of a ss amp to control resonances? Is this where the whole voltage / power paradigm relates to which is better for which speaker? Because for the rest of the frequency range, this would not matter. Other than nominal speaker impedance.
Is it easier to make a ss amp that can drive a 2 ohm load than a tube amp?
A vented speaker benefits from the control of a ss amp? Would a sealed box benefit from the deeper extension of a tube amp as there is no impedance peak from a vented port? Just that of the driver itself.

The best amp is the one that matches best to the best speakers.

In the end, that's really all that matters, no matter how it is accomplished in any particular case.

Figuring out what will work best with what is the tricky part. The rest is largely subjective.

I've heard all shapes and sizes sound equally excellent, though probably never exactly the same. Pretty close though. The key was always someone who knew how to put the right pieces together and make it all work. That and good (but rarely ever close to perfect) source material to work with.

Only tube amps will ever have that really cool looking retro glow going on to boot though.

Cdc, FWIW, the example you cited of the Zamp cannot be correct at least not into any known speaker load.

The power formula is P= Voltage X Current

When related to Ohm's Law the power formula can all be shown be P=Current squared x Resistance

The lower the impedance of the speaker, the more current will be present for a given amount of power. So if we have a one ohm load, to do 45 watts the current will be the square root of 45, or 6.07 amps.

Usually that high current spec is the amount of current that will be present when the power supply of the amplifier is shorted out for 10 milliseconds. FWIW, we make tube amps with greater amounts of current by *that* measure...

Also, it usually is easier to build a transistor amp than it is a tube amp. Traditionally tube power is more expensive than solid state.

So if we have a one ohm load, to do 45 watts the current will be the square root of 45, or 6.07 amps.

Thanks Atmasphere. I think you are talking about speaker impedance and how it requires a certain amount of power to drive it? But what about musical dynamic peaks? That's what I'm, mistakenly(?) trying to get at. If you play a song at 90 dB with 110dB musical peaks like rim shots, don't you need the current to give that dynamic range for the 10 milliseconds?

the power supply of the amplifier is shorted out for 10 milliseconds. FWIW, we make tube amps with greater amounts of current by *that* measure...

So tube amps have more current on tap than ss?