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It is not a ground lift in the real use of the word.
Lifting the AC ground on a tube amp is a very bad idea, you lift the audio ground different ways.
I would always prefer the AC ground to be connected if possible...
But it is NOT allowed by NEC to use the neutral as a ground, yes it is connected at the main panel at one point and ONLY at one point, either at the meter panel or the main disconnect, but not at both and no where else.
This creates a parallel neutral current path, a bad idea.
NEC 250.
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