I'm fortunate enough to own a pair of original Western Electric 300B, which I use in my Lampizator Golden Gate DAC. They replaced a pair of Psvane Special Edition 300Bs, which I used for about a year and then before that I had a pair of cheap(ish) Chinese tubes, the name of which escapes me. I've also heard KR Audio 300Bs and had the reissued WE300Bs on demo for a month.
Between these four tubes, there is a significant difference in sound quality, although again this is in a DAC rather than an amp and I have no experience of the differences between tubes in an amp. The effect might be different but it's not subtle in the DAC.
My Western Electrics were a rare find - they came to me with only about half their life left (no idea how you establish this as I've also read that there's no way of knowing when a tube is close to expiration) and therefore were offered at a reasonable price of £1000 where the usual going rate seems to be around £2000-2500. Note that this is for original issue WE300Bs not the 'reissue' WE300Bs, which you can pick up for about £1500 if you're lucky to find a pair.
Much as I love my original WE300Bs and much as they are easily a 'better' sound than even the reissue ones, I would never bring myself to pay the more usual £2000+ asking price a pair; the improvement is useful and appreciable, but the premium over the reissue ones is not something I would pay for.
The reissue tubes, second hand, represent the sweet spot in my opinion, when balancing the sound quality and cost. The Psvane and KR Audio tubes are very close in terms of performance and quality, and can be had for around £900; they are around 85% of what the reissue WE300Bs offer and about 70% of my original WE300Bs.
The cheap Chinese tubes that my DAC came with are easily the best value for money but they do sound quite harsh and lacking in the very qualities that 300B aficionados crave (warmth with a dark velvety sound, rich bass - though often slightly lacking in tautness and control - and lots of openness and transparency), but for the money they are good value.
Of course, in a DAC, I only need two tubes and at the voltages used, they will likely last a lifetime so the VFM question in an amp will be different. Probably the reissue WE300Bs won't be the sweet spot, but the KR/Psvane ones will be (assuming you need four in an amp?)