Yep, I technically admin the Sunn Club in the amps forum. If you're asking me, I'm going to say the valve Sunns. But really that's personal preference, I don't have anything bad to say about the SS heads, I just prefer the valve ones. As far as value, yeah, the valves are going to be held at a higher value, starting with the original '65 Model 60s (smiley logo and top controls), then likely the Coliseum T (prototype Model T built into a 1200s chassis of which I've only seen one), then the Coliseum PA heads (due to the Mountain connection), then the 1000s series heads, then the 60w and 40w. SS would go Coliseum amps, then Orion heads (just due to the rarity), then Concerts and Betas? I think that sounds about right.