Manley is not a new company; it's the last name of the president and chief designer of VTL,
David Manley, whose
Model 300 has been my reference standard power amp for the past two years. In fact, Manley is not even a new brand name; it's the name of VTL's "deluxe" line of electronics, built (ostensibly) to industrial standards of ruggedness and reliability.
It's customary to think of "the tube sound" as being warm, rich, weak through the deep bass, fat through the midbass, forward through the midrange, bright through the middle highs, and soft at the extreme top, with superb rendition of depth and spaciousness. The "solid-state sound," by contrast, is generally thought to be cool, detailed, and pristine, with powerful deep bass, controlled midbass, rather reticent (laid-back) midrange and mid-highs, and a somewhat crisp high end, with variable (roulette-style) reproduction of depth and spatiality.