You may be thinking of the 3 tube APPJ amp (N3?) that sells for above $200 and uses 2 x 6BQ5's and one 12AX7, IIRC. The one I got is the $136 one that uses 4 tubes: 2 x 6p1p and 2 x 403B. Supposd to be like the original Miniwatt and I *think* a true SET?
Your questions are all good ones though, and I don't know the answers. Just reporting my own thoughts so far based on limited burn in time (if that matters at all) and with a particular set of speakers (Klipsch Fortes), which is really my only high efficiency option. I'd be easy to try them on my A25's as well, but I suspect they won't go very loud with those.
Right, I know the tube type can make a big difference in sound, and right now I have a mix of new/cheap (6p1p that came with the amp) and vintage (WE 403B). Still, I would have thought that the architecture itself (SE) would influence sound quite a bit. Maybe not.
To the extent that tubes 'make' the sound, I can see how spending $2k on a 300B SET amp where the tubes make up a big piece of the cost can account for the delta. What I don't know is what other elements of a $2K amp (besides the tube cost) make a huge difference in resulting sound.
The jury is still out for me. I'm thinking additional tube upgrades will improve things to some degree. I'm always intrigued by the so-called giant killer pieces of gear.