Harbeth 40.1 vs spendor sp100r2

I would like to know if anyone compared them using 75 watt tube amps?
I have an older version of the Spendors---the SP-100---and I have never heard the Harbeth 40.1, so my comments are not exactly what you're seeking. However, I wanted to say that Spendors have a reputation for being more compatible with tube amps than do Harbeths. This seems to be true across the model lines but particularly so with the big models. The Spendors have higher measured sensitivity which certainly helps, but they also have a less demanding impedance than Harbeths. In my case, I have used the SP-100s with a single ended 300B amp, 8 watts or so, as well as higher powered push-pull amps ranging up to 50 watts. The Spendors seem quite comfortable with all of them. My current SET is only 1.5 watts and I will admit it is a bit underpowered, but even so it does a surprisingly good job with most music on the big Spendors.
I also own a pair of S100's fed by my Music Reference 100W RM9 tube amp. I'm chiming in due to something I read recently that struck me as odd. I joined a Spendor chat group a few months ago. The son of Spendor creator; Spencer, posts there frequently and he, in no uncertain terms, says he absolutely does NOT like mating Spendor spkrs with tube amps. He's actually ambivalent about the subject, saying the spkr's were originally voiced using SS amps. I found it odd due to A) so many Spendor owners thru the years have had great results with tube amps but more to the point B) why would a spkr manufacturer try to dissuade anyone from using his product with ANY amp!? Go figure.
Chazro, I read the same comment and had the same reaction. But I suppose that's why companies make both tube and solid state amps. Some folks genuinely prefer the sound of ss gear and somehow do not hear what I believe are the obvious strengths of well-designed tube amps. Our brains must be wired differently.

In any event, the Spendors fare well with tube amps despite the designer's having voiced them using transistors.
Alan Shaw of Harbeth has the same dislike of tube amps. A lot of Harbeth owners run tube including myself with great results.
Thank you for your input, it seems that overall there has been a change in the spendors that has changed the speaker from the r100 that has modernized the sound . I am looking at Devore as well and a few others for a change in my system.
Rugby1- I believe St. Louis Stereo carries both DeVore and Harbeth. I am not sure if they have Orangutan's, and the larger Harbeths. If they do, perhaps they could shed light on the comparison. If it helps, I am driving the little Spendor 3/5 R's in a 2nd system w/ an LM 211 integrated. It's in a small room, but it is enough power. I am impressed with the Spendor, especially for the $ I have in to them. I will soon have an analog setup w/ the Spendors, and that is when I will make a true judgement. I guess even though the 3/5's are lo efficiency, their 8ohm impedance make them more tube-friendly. Certainly your 75 tube watts should be fine with SP100R2 or 40.1. That said, an Orangutan or AN An-e would allow you to use lower power in the future.