What would you say is the better sounding SET amp?

My fav, is the WE300B, with Wavelength Cardinal X1, the bass, midbass is all there, the Mid range is holographic, and the treble, airy, without being rolled off. JMHO.

I love my Korneff especially with the addition of the Mullard ECC32=CV181 input drivers.. This combo is really nice. Although.. my overhauled and hotroded GTA Mono's using KR300BXLS Tubes is just as good and then some. The Korneff 45 is incredibly detailed and intimate. The GTA's sound equally delicate, but they have slightly lower floor noise with unbelievable power reserves. eg trumpet blat - which seems to come from now where, and just about pins you to the back wall. Large orchestal passages are explosive and stagering HUGE. The Korneff dosn't have that kind of explosive power. I am using Khorns -biamped.. They can be a bit forward.. so The Korneff is a bit well - a bit softer, easier to listen to .. I enjoy both amps immensely. The Korneff 45 is my daily choice. For real authority I connect the GTA's. But hold on for a ride.

Different horses for different courses. Aside from the difference in power output, the tubes do differ in ways that make one or the other more ideal in a particular application. I generally find the 45 tube to have an ideal tonal balance and beautiful sound, without the 300B tendency to be overly lush and wooly sounding. The 2a3 is much leaner than the 45, but it sounds very fast and detailed and has a beautifully extended and airy top end.

In my system, both 45s and 2a3s work well. I am currently running 2a3s in parallel single-end configuration, but I also have a pushpull 45 amp that sounds nice.

I am very very happy with my 45 SET.
You need very efficient speakers with it.

To summarise, "it aint what you do but the way that you do it". I confess I have'nt heard a 45, but all the rest in various manifestations. To me, there is more difference between amps, than between valves. It is the skill of the designer and quality of parts used, rather than the valve, that counts. Particularly of course, the quality and size of output transformers. To me the classical, euphonic, tube magic comes from the 300B, that is the amp which will grab you at a show, but may not pass a prolonged critical listen. Me, I use the 845 in a Viva Solista, just made Class A in stereophile. I know, I can hear the chorus of "so what" over here in the UK