Hey AMS... I'm sure it has crossed your mind but you haven't discussed it here at this thread yet:
This amp is very pristine. You said it yourself that it shows evidence of it barely ever been used. The filter caps and coupling caps are 63 to 64 years old. The amp's components and circuit was designed with the old days of 110vac at the wall sockets. Have you fired up this amp yet? Perhaps bring it up slowly with a variac? Reform the old filter caps? Check the old speaker's cone for dry rot?
If the owner wants to gig with it, I would suggest replacing the old AC cord with a 3-pronger (ground wire to chassis), possibly new filter caps, possibly new coupling caps, possibly new speaker, and remove Death cap. Any original parts removed would need to be preserved properly of course.
That's what we planned on doing but,
the coupling caps may still be good, and I like to leave them in if possible because they sound "old."
IMHO coupling caps can last for 100 years maybe more. Depending on the circuit, the stress of insulation maybe be very low...
so I can measure leakage and if it's not leaking I can leave it.
The high voltage filter caps have a high insulation stress. The insulation breaks down easier and faster.
After 63 years you could probably expect changing the filter caps.
We have not powered it up...
I don't put a lot of faith into reforming filter caps especially if they are 63 years old.
It can reform, but it can also suddenly short out too I think.
I would remove the death cap, and install the grounded 3 prong power lead for certain.
That's pretty much a given.
The voltage difference of about 8% higher than normal is something to consider.
The filaments could be over-voltage....that's got to be addressed somehow.
If the filter caps are rated 500 volt (stock was 450 volt), then I'm not too worried about the B+ being too high.
A tube amp usually doesn't react to 8% higher plate volts in a bad way too often, but the filament might turn out to be the real problem.
You would not want to run 6 volt filaments on 7 volts....I think + - 5% is what you should keep within range.