The difference between Devialet and the best SS rig or the best tube rig will mostly be heard in the high frequencies, and then the mids (but a bit less so... ) The best SS/Tube gear will get you that harmonic density in the highs and that boldness (or euphonia/tubeness) in the midrange...
So if the question is `` is there better than Devialet? `` The answer is yes, but it will be less easier to acheive and will most probably cost more money than Devialet.