Funny you should mention that. I’ve had a 101B and XTC 20th at the same time, and was crazy and obsessive enough to not just A/B them, but also to run the channels of both through the other one’s poweramp because I wondered the same thing.
Turns out it’s both! The 101B has a smoother, more mid-focused power section, while the XTC 20th’s power section is wider and stiffer / more hi-fi, and the 101B’s Blue and Red channels are just a bit more greasy and smooth, while the XTC 20th’s Blue and Red are crispier and more modern. The difference between each element by itself is honestly fairly subtle but the differences are there.