I just wish that those who stated "the best that I've heard" identify specifically what they have heard. Otherwise it sounds like joke. I would also be very interested in particularities. For example: "best” because it has more energy or more musical or more details or more transparent etc. The most fare way to respond would be to say - in my system which consist of so and so I prefer this player because it sounds more transparent, musical, dynamic, etc then so an so which I have heard before in my system.
I'm always wondering how people could say what is "the best" even in the same system. For a year or so I'm playing with two very well known DACs in the same system which I own, to the point when gold on the connectors begin to show ware of, and I still wouldn't be able to say that one of them is "the best” from those two or even that one is better then another. Each of them has pros and cons, plus it also depends on what CD you play at the moment. So, what is it all about?