Here is my experience is what really impacts the tone of a microphone (based on all of the prototypes I've built, of this and other designs), ranked from most significant down to least significant (with other things held equal):
First and foremost: the room the microphone is in dominates everything. A solid gold C12 in a crappy room in front of crappy talent will always be crappy, debates about differing type of DC heater voltage aside.
Next we have:
1) Capsule
2) Capsule
3) Capsule
4) Capsule
5) Capsule
6) Tube (this is more a noise consideration, however a tube has many real parasitics that play down in the audio band)
7) Coupling Cap size
8) Transformer
9) Polarization scheme
10) Tube Bias point
11) Coupling cap type
12) B+ level
After this you get into quaternary effects, the differences of which double blind ABX testing (and yes, testing
must be done in this fashion for audio, no exceptions) would need to vet out. I'm not interested in debating quaternary effects, because filtering them out properly and controlling them is almost impossible, and then the debate becomes solely about "impressions" and "gut feelings" which differ from person to person.
Now for full disclosure: this list is using
my ears, on the prototypes
I created and listening in
my rooms with the equipment available to
me. If anyone else has another list, with the effects dominated by the kind of DC voltage on the heaters, by all means, post a BOM and an ABX comparison and we can have a debate.
Believe it or not, a lot of what was done design-wise in the 50's was done by necessity and lack of alternatives, not hard product requirements (compromise is at the heart of all engineering in reality). I would guess that if you went back in time and brought AKG engineers into the present and sat them down in front of a modern Mouser catalog, different decisions would have been made.
I feel like a regulated tube heater design is in some very good company: the C12A (look at that huge PNP shunt regulator in the heater section!), the ELA M251 (another PNP shunt regulator!), the Gyraf G7 (even with a 317!)...to speak nothing of the plethora of tube mike preamps, and tube guitar amps with the same.