Okay, if you want to pin it down hard, the "best" is to be defined by a set of parameters. The term "best" only applies when there are parameters set. If the parameters are measurable, then a given item that measures best could be called "best". If listening tests are the parameter, then the listener's idea of best are the ones that fit his taste. ETC. for other criteria. Also, with audio, the system matching is important, because simply assembling all the "best" items doesn't ensure the "best" sound. This includes the room, as Bomarc says. I could safely say that no one system would be the "best" for everyone. This includes price. The "best" is of no use to you if you cannot afford it, other than as a reference point. This also includes experience. Your idea of "best" may change as your experiences widen and deepen. As I stated above, the best you can hope for is to get the "best" for you.