frank,
just some thoughts.
ultimate is a relevant term - and i would suggest that "ultimate" refer to value and utility.
consider me an old fuddy duddy, but i'm very much into "industrial" right now, and have been buying a bunch of old amps once again, as much for their style as their potenetial.
i'm very select in my equipment, and fairly well versed in what's out there and been out there.
i would suggest a basic chasis, with no paint. if you want to go beyond aluminum, go for copper.
etch the tube notations on the deck and the amp info on the sides, don't just silkscreen them on. this alllows for good cleaning of the bare metal for many years to come. (the way that an eico facplate can be "restored" with a good metal polish)
use a rectangular chasis, 17 X 5 or 6 and three high for effect. have an optional cage for those who want it - ala fisher, eico, marantz, etc.
have an old fashioned pilot light, a good quality on/off toggle on the front transom - and lay out the tubes symetrically and logically - so that the amps (if used as monoblocks) can be mirrored l&r, if only because they have the same layout; have two removable power cord outlets, one on each side. put the fuse on the deck. put the inputs and high quality binding posts on the rear transom.
as far as power goes, why limit it to 32 watts? you could easily move from 32 to 60 watts by adapting the design to allow for different tubes : 6l6, el34 , kt88 - etc. (64 to 120 bridged) - quicksilver and vac and many other high quality companies offer this. have a built in meter, and easy to use bias pots.
it is the original sound that you are recreating, and the spirit of the original design in which form followed function in a very cost effective manner. The goal should be the same, but now changing some of the design parameters and improving the quality.
respectfully,
dorian jones