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40w for 2 tubes in class AB, but 18w dissipation max .... So they get 111% efficiency?Dissipation is NOT output.
A light-switch outputs over 1,000 Watts but dissipates much less than 1 Watt.
Tube is not a switch; moreover in Audio we use Sine waves and the amp has to waste-off the non-Sine excess.
The best possible sine efficiency of Class B is something like 78%. That is: 100W from power supply, 78W to load, 22W lost in tubes.
Or: the output power "can" be 78/22= 3.5 times the dissipation.
2*18W= 32W dissipation "can" support 127 Watts of output.
FWIW, transistor amps often do 100W out on 50W dissipation, 66% efficient. By cheating the protection and pushing the THD you can get show-off numbers over 75%. (But put it on a crazy stage, you need all the protection and dissipation you can sell.)
Switch-mode amps do much better, by not even taking the power implied by the difference between Sine and supply. 100% on paper, 90% in practice. 100W out on 10W of heatsink.
Tubes don't come close. Triodes suck less when they try to suck more. Pentodes are better, but for G2 similar to Plate voltage you can rarely pull plate down to 10% of supply, and 20% is not atypical.
Your link to 7355 data shows actual output and dissipation on Page 8. Bottom (400V) chart. For 62V grid signal, the output is 42 Watts, the dissipation is dropping to 15W per tube or 30W total. 42W/(42W+30W) is 58% efficiency, a good but not fantastic number for medium tube amps. If pushed to 65V grid it's 45W out for 28W dissipation, 61% efficiency (but THD is about to rise fast).
813 has a condition for 67% plate circuit efficiency.
4CW10,000A has a condition for 49,950W in, 31,900 out, 63% efficiency.
6L6GC bonus condition (450V) is 94.5W in, 55W out, 58% efficient.
Tung-Sol suggestion, last page, shows for 76V grid, 63W out, 19W per plate, 63W/(63W+38W), 62%.
Note in all these curves, Pdiss is actually dropping at Full power. Max diss is at part power.
In theory, the silent zero-output condition could be biased dead-cold. But that means more drive and also low-level distortion. For medium wall-power amps, there's little point in cold idle. But note the huge 4CW10,000A is suggested to idle at 3,700W, teeny compared to the 18,050 dissipated at full power. If they set idle diss similar to half-power diss, like we see on 7355 or 6L6GC curves, the 18KW idle is $3 an hour on the electric bill, $72/day, $1,440 a month (plus the fan/pump motor to move-out enough heat for three Maine houses). A couple 6L6 idle at a penny an hour.