As Almarg pointed out, it is not necessarily efficiency, but the impedance curve of the Harbeths that MAY make them incompatible with most SET amps. Most SET amps have a fairly high output impendance compared to other topologies. Push pull amps can also have a highish output impedance, but, typical SET amps tend to be even higher. The high output impedance of most SET amps will interact with the low impedance of the speaker in ways that will cause frequency response to be uneven. The same can be said of OTL amps which also tend to have higher output impedances. The only way to really find out if such interaction renders the speaker/amp combination unacceptable is to try the amp with the speaker (it is even possible, though less likely, that such interaction will be felicitous).
I am somewhat on the fence as to whether the 28 watts will be adequate or not. Clearly, that amount of power with the Harbeths will not allow for playback at extremely high volume in a large room. But, if you play at reasonable levels, this amount of power may be adequate. As Atmasphere pointed out, long before a SET amp has reached its rated power, it will already be straining. I have personally found that SET amps do distort somewhat gracefully--they become "thick" and slightly muddy and stop getting louder, while pushpull amps will distort more harshly (albeit at higher volume levels for the same rated power). It may well be the case that the higher powered SET amp will be pushed into obvious distortion only for brief moments and you might be willing to live with that. Hence, it is really hard to say one way or another if a particular power level is adequate, which is why some people advocate huge amounts of reserve power (I don't because I like the sound of lower powered amps of all kinds).