McIntosh C2700 or Luxman L38uC

Tubes do not "just add distortion" they are very linear amplifying devices and what distortion is present is benign even order harmonics. I concur with ei001h between the two Luxman is the way to go. They are building some fantastic sounding gorgeous tubed gear these days.

I've had the CL38U SE for about three years. Prior to that I had a CJ ET3 SE. There is no comparison. Just 1K difference in price but miles difference between the preamps. The 38 had more dynamics top end is detailed not rolled off like the CJ. When I demoed the Luxman at home I put on Black Magic Woman on my, at the time Linn TT. The whole song just came alive. The Guitar licks had bite that the CJ couldn't reproduce. The tubes are as quiet today as they were over three years ago. The built in three tube phono is excellent. I don't know of any built in phonos at this price that has four  step up transformers. Since purchasing the preamp I sold the Linn and added the Luxman PD-171 TT. I'm using it w/a Dynavector 20xl2. LP's are dead quiet. Very rare do I get surface noise or pop's and clicks. This is my last preamp.

How long do tubes last in such preamp?

The 38 C has a low impedance output of 300 ohms. Very easy on the tubes. In my case it's three years and no change on any tube. I've heard anywhere from 5-10 years. We'll see.

I bought a Luxman CL-38u a few years ago and liked it so much I recently grabbed a CL-38uSE. Both models are very quiet in my systems and have outstanding phono preamps for both MM and MC carts. I haven't tried the McIntosh MC2700 but can vouch directly for the Luxman…