I owned all MC mono blocks (mc/30's/40's/60's/75's). I am an electronic design engineer and spent my evenings "Blueprinting" each set to exact factory specifications. Meaning i corrected them to the designers ideal. Or I should say as close as i could, ex; better than 1%match of resisters, capacitors, Etc. Compared to 20% resistors, capacitors, etc used in manufacturing back in 1950's & 1960's.
I can state the following-
1.) I believe there is no person living today (or very few) who have actually heard how wonderful these amps sound. That is because; a.) any 60-70 year old amp the capacitors have all deteriorated, b.) If you do not have quality and correct balanced NOS tubes they will not sound right (i have a collection of thousands of tubes). The new Russian and China tubes are inferior in construction and metals.
Generally all my before and after listening comparison between the amps- They sounded like MUD before restoration! Simple "tech expert" checking voltages & changing a couple failing components will not bring them back to the glory they had back when they were made. Not possible.
2.) The MC engineers were true genius. Their output transformers are pure magic. Hands down the best. The mathematics involved in designing them back in the day of slide rules (and only computer was one between your ears) is amazing. I have studied them for years, and it is still hard for me to wrap my head around.
MC's transformer design make them very easy on tubes. I see amps for sale with original "macintosh" tubes. Amazing on amps over 50 years old! With the cost of NOS 6550's over $ 300 each and KT 88 GEC over $ 500. This is a very big positive. Other standard push-pull Amps with 50-60ma+ idle current are just burning up the tubes!! I have several "classic" push- pull amps, the tubes in them get HOT!!! I only run my cheap russian & china re-pop tubes those. The tubes only last a year or two, they get weaker by the day.
The one exception (that i am aware of). Is the new Bob Carver tube amps. He is another true genius. Tube life 5-50years! I did the mathematics on his published design. Those big KT120's are running at only ~ 8-10ma of idle current, couple watts at idle. The tubes are very cool to touch. I have not heard how they sound. But would love to.....
General listening comparison (fyi; i love them all)-
a.) MC30's- very warm non fatiguing sound. Can listen to them all day.
Downside- they were designed back in 1949, recordings had little low frequency energy. If you listen to modern recordings with a lot of low end energy the IM distortion is high (low frequencies "smear" the mids and highs). If you have efficient speakers and primary listen to vocal or string/piano type music for long periods. The MC30's maybe your ideal amp.
b.) MC40's- Very clear and balanced sound. Little weak on the bass (compared to MC-60 & MC-75's). I spoke to a person who knew one of the 1960 engineers. That engineer believed it was McIntosh's best amp (of course maybe he had a hand in design? so a bit biased? unknown). The bandwidth on this amp is amazing 10hz to 100khz.
c.) Mc60's- Warm tube sound with more power than the MC-30's. Designed in 1955, same IM issue as MC30's, but to lesser degree because of more power. Nice dramatic sound. Bass little "flabby". Not as "musical" as MC30, bit more fatiguing in long listening. I like NOS Tung Sol 6550's, NOS KT88 GEC's are crisp, but sound like missing lower octave. I guess tube selection would depend on your listening taste, source, speakers, room, etc.
d.) MC75s- Very clear and tight sound, strong bass pulses (more like solid state?). I like T-S 6550's in this amp also. It is a more fatiguing sound (compared to MC-30's). But that fatigue maybe just because of increased dramatic impact. ie; I play them louder than mc30! haha.
Marvin