OHM
Everything else pales.
Just my opinion......
I'm factoring in utility as well as sound quality meaning they not only compete with the best but also can be run optimally by many in less than grand environments and are also within the reach of many in terms of cost. So more really top notch systems are within reach for more with these than anything else I have heard.
If price is no object, and you have the room to set them up optimally, I would expect one of these to be THE best on a grand scale:
[url=http://www.higherfi.com/spkrlist/speakerlist.htm]World's Best Speakers[/url]
After all this site comes up in a Google search for "worlds best speakers", so hard to argue that!