Which comm. speaker mfgr. makes the best cabinet?


Which commercial speaker manufacturer makes the best FUNCTIONAL cabinet and why? What type cabinet? (reflex, sealed, T-line, etc?) I'm not talking about cabinet finish....but function and quality of design and construction. Quality of finish would be lowest priority.
Thanks for your comments!
myraj
Rgrost, did someone say that Wilson used Carbon Fiber? I cannot find that post.
Rgrost - thanks for the clarification. I was checking because many folks tend to confuse Wilson-Benesch with Wilson Audio for whatever reason. To my knowledge neither Rockport or Wilson Audio uses or has ever used Carbon Fiber reinforced cabinets.