Who makes the highest quality tube gear?

One scale of 1-10, 10 being best designed and constructed technically, personal sound preferences aside, who are the 8s, 9s, and 10s?

VAC, ARC, Atmasphere would seem like likely candidates I can think of. Are they ?

Where does Decware rank? How about others?

SOme technical facts to help support any claims is appreciated please.

Durability and reliability matters to me here as much as anything. I would want my tube gear to continue to work as reliably as designed years down the road as well as up front.

THanks.

Thanks.