There are probably one hundred speakers that qualify for the top five. I certainly have heard but a small fraction of the speakers designed as statement products. A friend who attends the Munich show and some shows in Japan throws out names of companies I have never even heard of their names. I doubt that there would be anything close to a consensus of what companies should be near the top of the list if you polled those who have heard a lot of different speakers.
Depending on the type of sound you like, the list would vary greatly and even if my taste differs dramatically from someone else, I would respect that list. If, for example, someone put the Borresen flagship at the top of the list, I know that person favors open top end, speed, clarity and precise imaging (which are all good things), but, my own preference would be for a fuller sound and greater "weight" to the sound. Would I put the Gobel flagship near the top (weighty, big sound)? Maybe, but, it requires a lot of power which means the kind of amps I tend not to favor, so I would not know for sure unless I heard it in a familiar setting (which would never happen). Would I put up for consideration a low-cost speaker with limitations on bass response, high volume capability, etc., but is SO musically satisfying (Charney Audio Companion)? Yes, I might, and not just because it is reasonably price, compact , and practical (it is also high in efficiency); it just plain sounds good. The same with the Songer Audio field coil speakers I've heard--lacking in deep bass, but very musical and reasonably practical. The Rosso Fiorentino speakers? I don't know, I heard and liked them, but, I need to hear them more. It is pretty much impossible for me to make my own list of top fives, never mind someone compiling a more universal top five list. My own personal list would not even have commercial systems on it--I've heard a number of custom builds that sound better than any commercial models I've heard.