Can you say any piece of equipment or manufacturer is the best. As Roberjerman suggests, best is in the context of other components.
Pass labs are great, I still remember my old Aleph 3 and wonder why I sold it. If you put a gun to my head and don't please, I would say D'Agostino, with Dartzeel a close second. Of those, the best value would be the Darzeel integrated amps, I'd love one.