B+ VDC to 100K plates of V1 is 284VDC. Voltage drop on pin #1 is 214VDC / pin #2 is 235VDC
Cathode pin 3 is 2.7K / Cathode pin 8 is 4.7K (more gain)
Cat and plate resistors are dead on there correct values / Metal film
OK. A 4.7K cathode resistor produces LESS gain, not more. It also raises the DC voltage on the tube's cathode, all other things being equal.
I don't understand where the "voltage drop" numbers come from if B+ is 284. In biasing a tube, we are concerned with the voltage differential between the control grid and the cathode. All current passes through the plate resistor and the cathode resistor, so you can measure plate current through either (a) voltage drop across plate resistor, or (b) voltage drop across cathode resistor. Ohm's law says that V / R = I (current), where V is the voltage drop across R.
You might want to review Merlin's
Common Cathode, Triode Gain Stage essay. It's pretty techinical (at least for me), but the load line plots show clearly why a cathode voltage of 4+ VDC for a 12AX7 wouldn't sound very musical under normal guitar amp conditions.
Jack Darr's book might also be helpful for basic triode theory. Ditto with
The Ultimate Tone Vol. 1 by Kevin O'Connor. You can download Darr's book for free - should be a link in the References sticky. KOC's books are NOT free but worth it IMHO. Oh, and Merlin has a book too in addition to the Valve Wizard website.
HTH
Chip