I never heard 2A3 headphones amp before. For speakers, 2A3 has smaller output around 3-3.5 watts @8 ohm while 300B around 8-9 Watts. In general, 2A3 has flatter response than 300B, more transparant, open and more neutral mid. Bass is more controlled but not bigger, depends on the speakers' sensitivity.
Well, all depends on how you set it up, because its small wattage makes it rather difficult to find a matching speaker except horn or single driver speakers.
There is also another very good sounding tube, VT25. It even has lower output around 1.5W. Not enough for speaker amp but might be sufficient for headphone amp.
A friend of mine told me that VT25 is 300B and 2A3 all in one. It has 2A3 treble, 300B Midrange and both bass. I hope someone someday will make a VT25 amp...