Using a transformer with a much higher rating will cause much higher than normal surge currents in the filament leading to shorter life.
A soft start will serve to remedy the cold surge to the cathode.
One more pitfall to remember with an oversized filament transformer is that the output voltage marked on it will be ** AT ** the rated current draw.
Less current draw will mean a higher output voltage. One conventional wisdom for powering large thoriated-tungsten cathodes like that is to specify a transformer with a slightly-higher output voltage than needed and place a large rheostat in line with the primary.
Ordering a transformer that says "230 Volt" primary and powering it from 240 will typically allow this, even if the output voltage rating is what you want. Dropping that extra 10 Volts in a 100-Watt or 150-Watt wirewound rheostat allows you to set the correct filament voltage, with some leeway above and below the target.
That rheostat will also serve as surge-limiting resistance at cold power-up. But the current rating on it must be sufficient for that surge current. This is what makes the typical 100 or 200-Watt rating necessary. That current rating counts, more than the power rating of the control.
More than one way to skin a cat, just so long as your knife is sharp.
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