Tony,
The Elrog's are a very different sound to any other 300B, they illuminate the music from within, my partner, they are her favourite tube. She feels that they draw her more deeply into the emotion and performance of the music than any other tube including the Takatsuki's.
But then after the Takatsuki's have been in for a few days she falls in love with them.....
I cannot say which is the better tube, they both have their strengths:
The Elrog's really breath life into the music, in some systems, different headphones, drivers & rectifiers I could imagine they could sound a little to revealing.
The Takatsuki's have a beautiful lush airy presentation, they sound every bit as good but with a more traditional 300B presentation.
The best of both worlds is to have both. I generally spend a week listening to one and then swap, the Takatsuki's now have 150 hours on them.
When its appropriate both tubes produce good bass, the SERP's were on the dark side of neutral & perhaps that helped to emphasise the lower end. In the end I went another way in my system. However if you love your bass then maybe their the best choice for you.
It all comes down to personal preference and your musical tastes. IMHO the Takatsuki's and the Elrog's are the cream of the 300B's.
They both handily surpass the golden reference, the WE300B's in most area's and that says a lot.
Matt has both when his amps are finally run in, he will no doubt have a different perspective. Our musical tastes couldn't be more different and being almost fifty I am quite sure my hearing is not as good as his