A
lot depends on the attenuator-- what types have you tried, and/or plan to use with this amp?
Guitar speaker impedance is not constant and usually higher than the rated value, one graph here shows an example:
https://www.eminence.com/pdf/Legend_1275.pdfI believe the way the amp interacts with speaker impedance is one of the most important factors in tube amp sound. A pentode "should" drive high impedance more readily than a constant-voltage source like modern transistor amps. Of course, things change as you turn up the volume... the pentode can't indefinitely push equal or greater power into "higher than ideal" loads, so this is one of the factors that shapes the frequency response and character of a cranked vs quiet tube amp.
Simple resistors won't preserve this amp/speaker interaction. Inductors can be used to simulate high-frequency behavior-- since inductance is listed on speaker datasheets that's relatively simple. Low-frequency impedance spikes (caused by resonance) are tricky. That's why attenuators like the Weber Mass "cheat" by containing an actual speaker mechanism.
This doesn't mean you can't make an amp sound good with a simple resistor attenuator for example, but your design would depend on the type you're using.
Another option is a low-watt amp. I've tried the AX84 Firefly, wasn't quite the sound I was looking for. It is after all a self-split triode stage. But you could drive smaller pentodes with a traditional phase inverter, for example use 90% of the 5E3 circuit, but use 6AU6 pentodes as output tubes. Aim for maybe 22k load impedance and similarly low voltage as a Firefly.