I am just checking into this thread again after my last post under the "Cappy" moniker. I unfortunately created an extra account a few years ago. Most of my posts on AudioCircle are using "Capo".
Anyway, wow, I see some great stuff has been going on.
Fortunately, my Lite Dac 50 is hard wired to slow rolloff. I would be nervous trying the Regal technique!
Ayre has a CD player that can choose between sharp and slow rolloff in the pcm1704 - the slow rolloff switch says "Listen" and the sharp rolloff says "Measure". Charles Hansen of Ayre mentions that while the sharp rolloff has slightly better frequency performance, it isn't worth it because of the time domain problems it causes -- smearing, ringing, and such.
MarkC - thanks, those are very interesting filter results. So the filter is aggressive. And there is actually a third pole too because of the Miller Capacitance in the tube. So it is more rolled off than even your simulation, probably. I'm still going to try to pull the filter out completely, and stick in a 220 ohm Allen Bradley carbon composite grid stopper instead. Combined with the Miller Capacitance in the vacuum tube, this should give a much less aggressive RC first order filter. I'm thinking resolution will be improved by getting rid of the two inductors in the signal path as well as restoring high frequencies from getting rid of the aggressive filter - we will see. Another idea if that doesn't pan out is putting a pF range silver mica cap across the I/V resistor for a milder filter.
Also, Mark, you might try sticking in a Mills resistor for I/V - very smooth but balanced sounding.