I would be inclined to go with your best and with the phono unit separate with clear indications of lowest price unit and ease of upgrade.
But it is a very tough question becuase if the lowest unit recieves high praises at that attractive price point, you would generate much interest(sales)with many deciding "what the heck" and upgrading right away anyway. I would provide the reviewer with a set of stock tubes as well as a set of great cca's, checking specific unit and its tubes for very carefully for microphonics before sending.
But it is a very tough question becuase if the lowest unit recieves high praises at that attractive price point, you would generate much interest(sales)with many deciding "what the heck" and upgrading right away anyway. I would provide the reviewer with a set of stock tubes as well as a set of great cca's, checking specific unit and its tubes for very carefully for microphonics before sending.