Do you start fine tuning the system with cables or tubes ?

@inna 

"Nor do I. You get the most out of your system without major upgrades and only then move further if you are so inclined. But not $5k tube set for $3.5k integrated, no, that would be too extravagant, I got $1.5k tube set in it."

I just prefer to keep it stock and true to the designer's intent.

@faustuss 👍

re-tubing with stock tubes is maintenance. The OP was asking about fine tuning 

@inna you were asking about fine tuning your system with tubes or cables. My answer pertained to tubes. Fine tuning with tubes means you are tube rolling. 
Re-tubing the unit with a fresh set of “stock” manufacturer recommended tubes is not fine tuning. It’s simple maintenance. 
With 4 12AX7, 3 12AU7  and 4 EL34, if you enter a fine tuning game you’re not in a $1,500 price range. Power tubes make a difference so you’re rolling the entire tube compliment…signal and power all of it. 

This was the point I was trying to make. I wasn’t talking in absolutes. I was looking at it from a perspective of buying several sets of tubes to find the sound you like best. 
Like I said I have nothing against tubes. And VAC is really good stuff although I never heard your particular integrated. If you enjoy the process of tube rolling, go for it. 
 

OP

I will start with Tubes. In my experience, I noticed more of an impact with Tubes, then wires will be later. As others have posted, when tuning with Tubes, we mean Tube rolling and that may cost $$$ as you are replacing it with NOS (New Ols Stock) tubes.  

For Cables, IMO, speaker wires seemed to have the most impact and Power line the least. what i did noticed, the longer the cable run, the more the change in sound. BUT note, speaker cables only have a "sound difference" when tuning, if the corresponding audio gear is commensurate of the audio quality. The entry level gear may not sound any different when tuning with cables (I like to say harder to discern) than a higher-grade audio gear.

But for Tube tuning (rolling) you will hear some difference. 

what is your gear compliment anyway?

good luck

audphile1, yes, tube rolling for the purpose of fine tuning can easily become expensive. But you can sell the tubes that you don't need, at a loss perhaps, it depends. " Cable rolling" can be even more expensive, so..