Actually, there probably is a 'best'. A line stage should perform the following functions:
1) control the effects of the interconnect cables in the system. In general, transistor units do this rather well and tube units do this rather poorly, passive units do it the worst.
2) provide a proper volume control system. This means that the position of the volume control should have no impact on the quality of the sound (a big problem with passive setups and digital volume control systems, a very noticable issue with the vast majority of remote volume control systems).
3) Gain is helpful, but not manditory- a lot depending on the amplifier being used and the efficiency of the loudspeakers being used. Generally moderate and lower efficiency speakers (92db or less) will have some benefit from a little gain in the line section, unless the amplifier has a very sensitive input. If the unit does have gain, that gain must be wide bandwidth (+100KHz) and low distortion.
4) provide an input signal switching capability. This again is not mandatory, for those who only have one source. However input switching can greatly add to ease of use (and if the stereo is hard to use, it will gradually get listened to less often). If input switcing is present, it should be sonically transparent.
Given thes things, ultimately the goal of reproduced music is to sound identical- indistinguishable- from the real thing. To this end the line stage is critical, and this is not about taste, it is about accuracy. Most transistor units tend to impart a stilted quality that is instantly recognizable to the trained ear. This raises the bar on transistor units, leaving tubes to be the main contendors. The possible exception might be a buffered unit with an extremely high quality volume control, but the higher resolution systems usually have no trouble revealing even the relatively transparent buffer circuitry.
I have found that it is unwise to set up a system around equipment that has symbiotic synergies. If this is done, it becomes very difficult to upgrade, plus there is the issue that the synergy is almost always hiding something, including detail in the music.
Choose, and choose wisely.