Interesting question. I have only once measured a Sowter transformer, you usually just take it on faith that they will be good. The one I tested was their 1461 which is 2K4:600 output transformer. It was equal to or better than the OEP and Carnhill at mid frequencies but below 40Hz its distortion rose unacceptably quickly compared to the others. Overall I judged its performance to be worse than the other two. I had the OEP one modified so its performance equalled or bettered the Carnhill and it is still only £40. Of course, for a compact output transformer the ElectroMag is the best.
I tested lots of OEP input transformers, both 10K:10K types and aa 1:10 mic input ype. Of thee 10K:10K types, the A187A13C was quite poor, the tiny Z21807C was pretty good despite only costing £12, and the £40 K30A06C was exceptionally good turning in a performance I would expect from a Sowter. Equally the 1:10 A187A15C mic input transformer measured far better than I expected and again turned in a performance as good as any Sowter, Cinemag or Jensen.
As to what they sound like only tour ears can tell you. My ears are 70 years old so they are very experience but a little worn. I cannot hear any difference between the best OEPs and any Sowter.
Cheers
Ian