Ok, I can write something about new production Western Electric 300B in the context of Elrog ER300B, Psvane WE300B Replica (PSWE), and EML XLS 300B.
I will try to be brief. WE are great in short, great feeling and looking build, packaging, 5 year extended warranty (shipped out the cards, priority with confirmation and emailed everything to WE as well just in case and that I have a record).
Now talking about my subjective sound impressions, comparisons and value proposition.
WE are neutral, refined, very strong and full bass, slightly soft treble and detail and air extension is not in your face. It's a very balanced sounding tube. It didn't blow my mind, but it hit all the right notes providing great bass, dynamics, space and slightly laid back, natural timbre.
First thing out of the way, I believe many people may give a subjective edge in the sound to ER. ER has the same traits, but has more air (I've heard WE will keep opening up after 100+ hours, even after 500+ hours, but I can't verify that just yet. They certainly opened up a lot in the first 20-30h.). But apart from having more air and detail being a bit more in front with the ER, ER also has a distinctly sweet timbre, and some people will love it, others not so much. I personally like it, but not sure if I would like this sweet treble to be my only sound ... idk ... it is seductive, won't lie.
Comparing to PSWE, PSWE is sharper, textures are sharper, bass is a slight bit leaner and precise on the PSWE. It is a lot more technical with detail forwardness, sharp textures etc. WE is more laid back, more refined, more natural. For me the differences are not huge and I think many would be happy with either.
EML 300B XLS is also a natural sounding tube, so in some ways it's similar. The difference here is that EML doesn't have that spacious stage as much, it's a more "honest" or "typical" sound ... depends how you look at it.
So a conclusion, all 4 tubes are IMO on the same level more less. If you want sweet sound, Elrog, if you want natural spacious sound WE, if you want as much detail and textures as possible and more technical sound then PSWE, if you want a less "spacious" and more concrete, impactful sound with more typical stage and imaging, then XLS.
Honestly most people who are not obsessing about one aspect would be happy with either IMO.
Now the value, this is subjective, but I've managed to get a great offer on my WE and paid 1050 euro. For that I get a great, premium tube, great sound, and 5 year (hopefully hassle free) warranty ... Now with the regular price of 1500 euro more less, that's still a decent value.
If you love the Elrog sound, then you just have to pay and deal with it. And I can see that there is no other way for some people.
If you can get PSWE 2nd hand for around 500 euro this is probably the best value here.
XLS also is not a bad value, at 1000 euro retail with 5 year warranty (I believe, check before buying) or 500 euro on the 2nd hand market.
Not sure if this is helpful or not, but should give prospective buyers some perspective. Obv system synergy is a thing, and as always YMMV.
I will still check out JJ 300B because I'm curious how those will perform in this context. I have high expectations : >