I'm a bit surprised that Kondo apparently uses big B&W speakers for testing. Normally I see B&W with solid state amplifiers.
I have found good SET amplifiers sound better with all speakers (with volume limitations being the drawback) but for actual sound quality the best I have ever heard from B&W was with Wyatech Labs 211 SET. The best I have heard with Magnepan was with Audio Note SORO, and the best I have heard with Quad 2905 was with an OTO. But you can't play them very loud.
Some Harbeths are harder to drive than others - but I don't see why a KONDO would struggle with Harbeth. The 40.1 is 85dB sensitive but doesn't dip below 5 ohms and stays above 6 ohms through most of the audio band. A quality SET (presumably Kondo uses quality transformers) will have no issue with that speaker. No, it's not a horn but then most horns sound shouty and generally bloody awful.
I can't speak for this reviewer but whenever I request an item for review I give them my system list to ask them if they feel their equipment will be well represented. I generally prefer a "system" and in most cases, we go through the local "dealer/importer." Assuming this reviewer requested a $110,000+ amplifier then you would think the manufacturer or distributor (or both) were fine with his preamp and speakers. So the dealer/importer/manufacturer are incompetent morons if they are sending out $110,000 amps to just "anybody" and don't "care" what the reviewer is using.
Lastly, not all reviewers are multi-millionaires who own ten $100,000 amplifiers to try and ten $100,000 speakers to try and ten $100,000 turntables and five $20,000 phono stages and five $20,000 carts to try. and ten $50,000 cables and ten $50,000 power cords.
If the company cares about system synergy - then send the reviewer the complete system. If you are just selling amplifiers then don't be a little bitch and whine that the reviewer didn't use the "perfect" speaker or source. Kondo should send the reviewer their matched preamp, DAC, Transport, Streamer, Turntable, and Speakers.
Regardless, Kondo is going to make most stuff sound better so perhaps that's why they want the review. You see - even an 85dB Harbeth can sound great with our amplifiers! I sure as shit would buy Kondo with Harbeth over bloody Soulution with Harbeth.
Lastly, the reviewer notes the issues.
"This is an amplifier that plays with a sound
of powerful scale and wide range. Within the constraints of the Harbeth M40.1's low efficiency and current-hungry nature, the scale, dynamics, power - all were superb."
"Sitting quite close to the Harbeths, about 50 cm closer than usual, reading an average value of 79 dB on the SPL meter, with a maximum of 88 dB, I heard no overdrive, which means that the Japanese amplifier
has considerable current efficiency. However, it's important to know that in a larger room and sitting farther away from the speakers than I did,
you'll have to think about speakers with much higher efficiency."
I would say he is incorrect about the 40.1 being current-hungry as they are not.
I would also not blame the use of Russian tubes just because they're made in Russia.