I use a THD Hot Plate for that application.
You set it to Load and can then use the Line Out.
+1
The clips I put in the boutique rant thread were recorded this way.
I wouldn't trust the Emerson. The Hotplate has a passive powered fan that cools the chassis which is actually a large heatsink. That thing can get HOT if you're running the amp at high power into it for a long period. That Emerson box doesn't look ventilated. THD products are well designed and generally hard as nails. I've never had an issue with my Hotplate and I use it all the time.
I think you'd be ok with a 100watt rated box. If you read the Hotplate manual it actually says the largest wattage amp it should be used with is 185watts. It's rated for a continuous dissipation of 150watts.
If you set the box to load (so the amp is silent through the speakers) and then play with your amp WIDE open, you'll be stressing the amp because you'll be running it at full power (actually over 120watts) for an extended period of time and you probably won't even be able to tell. The power valves could possibly break down then short and cause expensive damage. You might even run into oscillation issues running the amp at such a high level that you might not even hear which will have the same effect as above.
The damage isn't caused by a poorly rated load box that can't "offload" power, the damage is caused by running the amp flat out for too long. The rating of the load box is just what power the box can take. It might be conservatively specified or not.
Either way, I still don't use my hotplate to push the master up to 7 on my amp. I just use it so I get more of a useable range on the dial when at home. Luckily the XXX should be getting most of it's tone from the preamp anyway and if you want tight sounds you probably don't want power valve breakup. So using a load box you shouldn't really need to be trying to attenuate stadium volumes down to silence.