Listening to the Valhalla now and it sounds excellent as well. With 30 watts it has more drive, I've read that term used before and I guess it describes what I hear. The bass is a little tighter but I'd have to go back to the 300B-v to be sure. Listening to a Joe Pass album Intercontinental and it seems like the rich guitar overtones create a slight "haze" that covers a bit of the treble clarity that stood out with the 300B-v. But I think this album does that in general a little.
More listening needed to come to any conclusion but pretty sure the final thought will be both amps are great and it won't be an either or conclusion.
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