Generally, for me, the B word means stay far, far away. They do have some equipment that functions reasonably well (their converter comes to mind), but the QC is generally lacking and then there is the issue of their cavalier approach to others' intellectual property rights (see other threads on this subject on this site). I'm not a fan, but YMMV.
I note that lots of VTB-1s on e-bay have sold for @$65-70. Tube designs at this price level are starved plate designs that generate distortion - buzzy, muddy distortion. They are a marketing gimmick designed to entice buyers who think that tube gear is special and necessary to create a "warm" sound. B has even used LEDs in some of their gear to make it look like there are glowing tubes. The VTB-1, even though it is a "toob" unit, allows you to turn off the toob circuit and the SS circuit is very decent. Real tube gear that operates at proper voltage levels typically starts at the $400 per channel level (street price for the GT Brick although it has come down some recently as I now see them go on e-bay sometimes for $350 or so) for single channel stuff. The less expensive EH unit has also received some plaudits on this site (but I've not used or heard this one so I can't offer an opinion). The Peavey VMP-2 is still a real bargain at @$600-700 for 2 channels if you can find one (discontinued and used only) and Sebatron is also well regarded ($800 for a single channel, $1200 for 2 channels) as is A-Designs (similar price ballpark). After that, you get into real money. My Pendulum MDP-1 runs @$2350 for 2 channels, and Millennia and GT ViPre (among others) are right up there too.
At lower price points, you are generally better off going with good solid state pres or even a cheap mixer (small Mackie mixers have always been popular for this) than trying to get decent tube gear. More selection is available and there are some very nice, relatively high quality units to be found. I started off with used Symetrix SX202s (2 channels for @$125) and still use them, even though I have better (and pricier) gear now. Perfectly good clean SS preamps with phase, pad and proper phantom power. And they hold their value - I could probably sell them for what I paid for them with no problem.
Personally, I'd spring for the extra $15 or $20 and get the VTB-1 rather than the B unit.
