Indeed, I have read some really good 'thought projects' on tube based crossovers. Basically they are complicated & expensive because of the number of stages, but there is nothing to say that they can't be top notch performance wise. In fact some think that they are the holy grail of crossovers.
Myself, I'd like to approach such a project down the road, but I have far too much on my plate at the moment. Here is what I'd do though. Take a look at Linkwitz's site and really map out the filters needed to do everything needed in the xo, including delays, baffle-step correction and any needed notches or eq. Then map out the sallen-key filters needed to do such. Then determine a good tube stage for wrapping around filter sections. I've seen a number, and the tube cad journal (tubecad.org) presents a good approach, but there are others too (google). Then I'd make up such a circuit using a solid but inexpensive and easy to come by tube, maybe such as the Russian 6N9P and buy a lot of them for back up too. Cause you are going to need a lot of them.
You need something with a bit of transconductance I believe, lot plate resistance, good linearity and good harmonic spectrum (want to minimize colorations). Don't use more gain then you have to for each section. Pay ultra close attention to the PSU, because you have a lot of stages where noise can wreak havoc. This is where it gets expensive. CCS's, Aikido noise cancellation or other techniques for PS rejection will be wanted.
It doesn't have to be hard if you break it down into pieces and take care, but any commercial unit will be expensive. I do want to try this at some point in the future.
Basically all the same principals apply to tube xo as to a tube based phono stage. Instead of RIAA filter you have your sallen-key filters. Low noise is paramount here too.