I think that valves are wonderful little pieces of precision manufacturing.
300b valves can be part of a world class amplifier. However, if you can get away with 4 or 2 watts instead of the 8 from 300b's, 2a3 and 45 valve based amplifiers are well worth checking out too. With the bonus that 2a3's and 45's can be bought for a lot less than 300b's.
The Japanese have produced a lot of great sounding kit over the years. In their culture it's a matter of pride, of not losing face, that their top of the range products have to sound as good as their pricing suggests.
Some Japanese high end brands include: Kondo, Ikeda, Accuphase, Micro Seiki.
And then you get the major Japanese brands that have had premium ranges eg: Sony ES, Pioneer Exclusive, Onkyo Integra.
http://www.whathifi.com/forum/hi-fi/million-yen-40-25-70-kg-club