Hello Vincent. What I read is this. Hope it helps
“Don’t get too hung up on the exact numbers – they’ll change in a second anyway as the device heats or cools. Look for low leakage, and approximately the right gains.
The right *real* gains are from 70 to about 130. Within that range, people report the best sounds. Some people prefer equal gains, others prefer having a lower gain of 70-100 for the first transistor and 90 to 130 for the second.”