Perhaps there is an ideal First Watt amp for 96db Line Arrays for someone who REALLY LIKES the XA30.8?
The First Watt amp that will drive those speakers and "sound like tubes"? First Watt F5M still "The One"? I guess if I want SIT, you have to PAY...IT. 
I haven't heard any of the SIT amps, but I suspect these will get closest to tube sound in that they have similar distortion characteristics.
The F5M is also a very nice sounding amp. It is probably most similar to the XA25.
I owned a pair of XA60.8s for a while which I think has a very similar sound to the XA30.8. I've listened a few times to the XA25 but not in the same system. I think the XA25 has a bit more control with more natural decay - I think primarily because it has less degenerative local feedback on the outputs. The F5M is similar. The F5M has less odd-order harmonic distortion compared to either of these, so I expect it will sound a bit more spacious (wider, deeper sound stage). I didn't have the F5M at the same time as the XA60.8, but I think this is the case from my recollection of the XA60.8.
The commercial amps are going to have more protection circuitry, so you are less likely to damage the amp if you short the outputs or drive it too hard, and less likely to damage speakers if something fails in the amp. On the other hand, I think the protection circuits detract slightly from the sound quality.
The XA25 and F5M don't have balanced inputs. If you build an F5M yourself, you can add a line input transformer or some other balanced to single ended circuit if you want balanced inputs. I used the Jensen JT-11P-1 in my builds. But these circuits will have a subtle influence on the sound.
And you'll have to build the F5M yourself (or find a builder or DIY amp for sale). But it can be built for under $500 so it is a real bargain.