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Two things: *Not asking you to do my research, but what is "good"?
I bounce between a markhuss JCM800 clone, a 5E3 copy, and now the 6G3.
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My 2 cents: I've used 4 different attenuators from the "reasonable" end of the price spectrum:
- Harley Benton PA-100:
https://www.thomann.de/gb/harley_benton_pa_100_power_attenuator.htm. Really cheap, don't like the sound much (loses crispness, sounds muffled)
- Bugera PS1 Power Soak:
https://www.thomann.de/gb/bugera_power_soak_ps1.htm. Still pretty affordable, much better than the PA-100. Resistive, this is what I'd expect to get (at least) when building one myself
- THD Hot Plate: No URL because they're no longer made. You could find one on ebay, maybe - but at a premium price. The last one i saw had a $ 400.- price tag. That's insanely expensive. Has two switches to compensate for losses at both ends of the spectrum. I've used this for many years and really like the sound
- RIVERA RockCrusher:
https://www.thomann.de/gb/rivera_rockcrusher.htm. This is the best one out of the four. Reactive load - "simulates" the interaction of a speaker with the amp's power section. Also has frequency compensation built-in. Can be hooked up to 8 and 16 Ohm speaker outs at up to 120W.
In any case, you should make sure your speaker's impedance can be used with whatever power soak you chose. My DC30 has its speakers wired at 4 Ohms so I need to switch the amp to 16 Ohms and use an external Blackstar 2x12 cab...
I'm in no way affiliated with thomann...
[Edit]: I'd add that one day I'll fix that muffled sound problem on the cheapo HB PA-100 by bypassing the series resistor with a capacitor. Just like a "bright" cap in a gain stage - same problem, same solution (at 50W !). Resistive attenuation is no rocket science...