@CapnGil: I would personally be very wary of the suitability and accuracy of recap kits you buy on the 'Bay - but I've never actually bought one. I'm pretty sure that some sellers are reliable, and maybe some aren't, but I dunno for a fact. I select and buy my components from big suppliers (mostly Mouser, sometimes Digikey, occasionally Newark, rarely Arrow).
So regarding capacitor ratings...
@Steven Tate is mostly right. Totally correct that capacitor Voltage rating does not affect the sound, because it is simply the maximum working voltage that the cap is designed to handle reliably. The general rule is that you are safe to stay the same or to increase the working voltage - within reason, keep in mind that higher working voltage = bigger cap and more expensive. (In fact, we occasionally find caps where the original working voltage was marginal and the voltage rating really SHOULD be increased for reliability/lifespan reasons.)
The one thing Steven missed is regarding the voltage rating and inrush current. Voltage rating does not affect inrush current. It is the
capacitance value that affects inrush current. Bigger capacitance value = bigger inrush in a circuit when a cap is first charged up. But for small caps in an amp that basically never matters anyway since we would be talking tiny currents for small value caps. The only time you would begin to consider the increase in inrush current is when you are talking about increasing the capacity of main filter caps connected to the bridge rectifier and transformer in the main power supply. But there the inrush currents are only transient (occur at power-on) and as the power supply quickly reaches steady state they are not a problem. Power switch is generally a weak link, however. Hey, sorry, getting into the weeds here, the bottom line is don't even worry about it unless you are really jacking the main filter caps way up.
Okay, so last "rule", and Steven T. was totally correct: changing a capacitance value
can significantly affect the sound, and not always in a desirable way. Now it depends on the role of a given cap in a given circuit, so just proceed with caution and keep the capacitance values the same unless you have a good reason for changing. And sometimes there are absolutely good reasons, but you need to understand each particular case if you want to get good results.
Cheers! -Steve