Swampwalkers calculations are close, but it is actually 20x so 2a3s and 45s are even more reliably "in the ballpark." It really is a matter of taste. 2a3s tend to be more lean (less upper bass/lower midrange) than 300bs, but more open on top and detailed sounding than 300bs (to me 300bs have a kind of blub, blub, blub bass response). 45s are sort of in the middle between 2a3s and 300b, in terms of leanness, and have a MUCH tighter bass response. They sound punchier in the bass than either actually, aside from the much lower overall output.
The overall sound of any amp can be altered somewhat by the choice of output tubes and the choice of the other tubes, so there is a range of adjustability. Also, with some 45 amps, you could replace the 45s with 2a3s, and perhaps adjust the bias for a little more current; this would mean running a 2a3 conservatively which would mean longer tube life. A friend of mine takes a 2a3 amp and biases the current down a bit and runs 45s hot. He likes the sound of 45s this way, but the tubes don't last very long (he has MANY spare 45s). There are lots of possibilities.
The overall sound of any amp can be altered somewhat by the choice of output tubes and the choice of the other tubes, so there is a range of adjustability. Also, with some 45 amps, you could replace the 45s with 2a3s, and perhaps adjust the bias for a little more current; this would mean running a 2a3 conservatively which would mean longer tube life. A friend of mine takes a 2a3 amp and biases the current down a bit and runs 45s hot. He likes the sound of 45s this way, but the tubes don't last very long (he has MANY spare 45s). There are lots of possibilities.