SET amp comparable to First Watt SIT 1?


I’m currently planning to change my speakers to high efficiency horn from modern high end speakers (B&W). The speakers would be Volti horn speakers.

For amp, A friend of mine has First Watt SIT-1, which sounds great to my ears, but I have always been interested in tube SET, especially 300B. The problem is there are too many choices around, and I have read several online reviewers stated that 300B amps don’t sound as good as First Watt SIT 1, except extremely expensive ones with NOS WE300B.

Any suggestions?

My budget is around 7-15K. I don’t mind second hand ones, but I wish I could compare it with my friend’s SIT 1 before I decide to take it or not, so second hand unit is probably not an option.
tmare
A bit different recommendation: Audiopax Model 88.

I am coming from an Audio Note Quest Silver and it has everything the Note had plus more. It is capable to show the same midrange magic but has much more versatility because of its power reserves. I am using it with Avantgarde horns where it shouldn't matter, but it does.

It is however a rare find these days (sadly).
Phil,
I've used the Takatsuki, KR and EML XLS 300b in my Coincident SET amplifier and all three are of premium quality level. I have a slight preference of the EML XLS  over the KR but could reflect amplifier differences as well as listener.  Border Patrol vs Audition is an  interesting contrast as their approach is quite  different.  The BP utilize large external power supplies whereas Audions are smaller, more compact and noticeably lighter in weight. Both have earned esteemed reputations and offer upgraded models in their lines. As said before, there are numerous top quality choices among the 300b SET amplifiers.
Charles 
Audiopax Model 88 utilize the KT 88 tubes and is an exotic and more complicated design than the very simple circuit of a 300b SET amplifier. The Audiopax was very well regarded but its talented Brazilian designer/builder died several years ago. This would be a rare find on the used market.
Charles
Is an SET design really necessary? I have a VAC amp that uses 2 300b's per channel, and it drives just about anything. I had it on a pair of ESL's for over 2 years and had absolutely no problems. 
You can also get a Wyetech Labs SET Sapphire 300B monoblocks with plenty of power to drive your speakers [ 18 watts RMS ] It's also on sale now at $7800 a pair