With due respect to the contributors to this thread, there are not a lot of people out there who have enough meaningful experiences with enough tube amps to put together a top-ten list. What can safely be said is that the following tube amp builders, in no particular order, have a reputation for making well-built to very well-built amps that can sound very good in the right systems:
- CAT (Convergent Audio Technologies)
- VAC
- Atma-Sphere
- Lamm
- Air Tight
- Audio Valve
- BAT
- Thor
The above list is partial and derived only from what immediately comes to mind. The list is also overly simplistic, as I could also have a category for "Very model-dependent" (Audio Research, Cary), "Very era-dependent" (Jadis), "Only now playing in big leagues" (Siegfried vintage VTL), "Great stuff, but builder dead" (Audio Note Kondo), etc.
The thing to remember is that the vast majority of tube amps, regardless of their wattage ratings, will not have power supplies or output transformers of sufficiently high quality to allow them to properly control typical, modern full-range speakers; in fact, it is rare to find either a tube amp or speaker designed with the limitations of tube amps in mind (e.g., CAT amps have massive power supplies and really high quality output transformers that allow them to handle almost any load, and Verity speakers tend to have benign impedences and low phase angles that a good tube amp can handle), and they are invariably expensive. Another approach, which is an intelligent approach in my opinion, is to run a tube amp with monitors presenting an easy load (e.g., ProAc) having little output below 50 Hz. or so that are partnered with a sub.