Problems one runs into with these threads apart from taste and the very different systems a pre-amp may be part of, are of course that no-one really heard them all and it is a moving target over time. Which is why I find it interesting this thread is being revived after almost five years.
So, I'll translate "best" in "best I ever heard" and then it is, yes you guessed it, yet another name:
Tidal Presencio
I heard this when Lothar, its designer, was still putting the finishing hand on it. Even then, it was a stellar performance, completely beyond competition for anything I have had the pleasure to hear so far (with a price ticket to match, admittedly).