Power stage is most of the load.
Power stage "acts like" a resistor to the DC supply.
A happy SE stage acts-like roughly the OT primary impedance. Use 7K resistor for Champ with 7K OT.
A push-pull stage at full output acts-like *roughly* half of the OT primary impedance(*). So a Bassman with 4KCT OT at full output is like a 2K load on the DC supply. Fixed-bias stages may idle cold. Taking 30mA/tube at 400V, 400V/0.060A is a 6+K load on the DC supply. You may want to know both conditions. WRONG, see
below.
Each Fendery 12AX7+100K stage can be approximated by a 300K resistor. Compared to 7K-2K in the power stage, all of these together add up to "negligible". 5F6a is 50K smalls, 2K large, 1.92K total, bah, this isn't a Mars-rocket. An absurd 12-stage distortion chain in a Champ is 25K for little tubes, 7K big tube, 5.4K total, just enough to be worth adjusting the test.
Power dissipated will be at least double the amplifier expected audio output. 3X is safer.
Power rating: why are you testing? As a first-check, I would run only long enough to read the meter. I would not be afraid to use exact-Watts parts. Doing output testing, I have run 23W for many minutes in a "20W" resistor. It stinks, the ink fades, although I could not quickly ignite a Kleenex on it. OTOH on another job I have run load-tests for many hours (I hate fragile amps). Run AT rated wattage, a resistor "should" be good for hundreds of hours. But if you have to buy resistors for long or multiple tests it makes more sense to over-buy for many years of fault-free testing.