Best Integrated, period.

You did not mention tubes or SS so I will mention the Rogue Cronus Magnum KT100 tubes. Puts out 100 preside,has ample inputs, dual outs for bi-amping or headphone amp if you wish. I owned one for about 2 years. It was trouble free well built, versatile and sounded great. Drove my Van Sweikert VR5 very nicely. I decided to go back to separates from the original thought of simplifying to an integrated.

I have an Ayon Spirit III and its very good but now after after the fact I would have bought a Primaluna Dialogue HP.

Warning the dealer that sold me the Ayon flat out lied to me. I asked him about the Primaluna and he said he can get one and that he sells them but they break and now I found out it was a flat out lie.

I probably would have bought the Ayon anyway because it was more money and I wanted something that was REALLY good and felt that because it cost more it would be better. I'm upgrading again and won't buy from him or Ayon.

Luxman L-590ax. 30 watts of pure Class A power.

I haven't listened to every integrated available and honesty submit nothing can be considered the absolute best. What I can say is the Jeff Rowland Continuum S2 is one of the best components that I've ever had in my system. The Bricasti M1 DAC and Artemis EOS speakers are the only other components that made me just say "WOW". The S2 is powerful, nuanced, and very well made.

With the correct system synergy a Rowland integrated is tough to beat if your goal is the best price/performance ratio.