The so called "best" amplifies sound as opposed to the music. I auditioned the very top of the line ARC, including CD player, and it amplified sounds in the background that I have never been able to duplicate or heard so clearly, even though I've listened to this CD for 20 years.
I became so beguiled by this, that I focused on that ability, and forgot about the music; consequently, I can't answer the question.
Since it was very expensive, the question to ask, "Is the most expensive the most musical, or the most fascinating"?
It took me a lifetime, but I have a very "musical" system now, including custom speakers with crossovers designed to produce absolute neutrality.
People talk about "neutrality" but they always opt for something else, even though it's the only way to get precisely what the musicians intentions are on the recorded medium. Many people prefer to alter their music until it fits their specifications, as opposed to the musicians intentions;Â hence, graphic equalizers.