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

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..

@audphile1 

"re-tubing with stock tubes is maintenance."

Never once said I rolled or re-tubed anything. You'd do better not to embellish.

@faustuss you said earlier that you haven’t rolled tubes. And you indicated you prefer to keep it true to what the designer intended. 
 

That’s what I responded to. I think this conversation is over. 

My 2 cents worth is to look at the volume potentiometer .

If you have a cheap alps get a TKD. Cheap compared to tubes and expensive cables. If there is room get a pair of Duelund cast caps.

I have done these 2 mods with outstanding success.