Wow, thank you all, that was a whole lot to learn!
But getting back to real life decisions:
Does it harm to use higher power tube amps with high sensivity speakers? What are the negative effects of using a 2x12W or 2x40W tube amp instead of a 2x3W? Are the high power layouts prone to sound quality deficiencies?
Primary . . . . SBT > Beresford Bushmaster DAC > Alex Ederer 300B SE> Klipsch RF-7 (102db) / AKG K-701
Secondary . SBT > Beresford Caiman > Trends Audio TA10.1 > Castle Howard S3 (89db)
Tertiary . . . .Workstation PC SPDIF (Toslink) ASIO > Beresford TC-7510 MK III > Kingrex T20U+PSU > Klipsch RB-25 (94db)