Actually, it's not a bad question. It's like Rolex representing the high-end of watchmaking, even though it's far from the most expensive or the best. It just represents what everyone (except real collectors) think of as a high end watch. Following that train of thought, I would have to say that Esoteric may be thought of as the ultimate digital and Wilson as the ultimate high-end speaker. They've just established their brands to that degree.
Best High End Audio Manufacturer???
Wow, what a loaded question!! Nevertheless... which company has earned the right to be called number one, king-of-the-hill, top dog, etc. Is this even a fair question? Probably not. Is this your chance to make your objective/subjective voice heard? Yes indeed. So if you had to boil it down to ONE HIGH END COMPANY that more than any other represents the paramount position, THE EPITOME OF THIS HOBBY, this is your time to cast your vote.