Many interesting points have been brought to light about how we interpret the best recordings. As audiophiles sometimes we miss the forest, the forest being the music, while looking at the trees, the trees being the sound that is produced. I am as guilty of this as the next person involved in this hobby.
I have found that many of the reissues, the Grateful Dead box set being the best by far, are my favorite recordings of the year. One of the reasons why is because I have loved the music and hated the production. Technology has made it possible to hear what these recordings would sound like if they were introduced today as new. I believe this to be a great step forward. Some purists would disagree with me. My father believes that it all went downhill when stereo recordings were introduced and 78's were replaced by 331/3's.
Many of the best sounding recordings are being put out by Alt/Country, No Depression, artists. Many of these have been mentioned in previous posts. I would add Uncle Tupelo Anadyne, Wilco Summer Teeth, any Son Volt, and the new Jay Farrar album to the list of the best of that genre. In addition, Ben Harper puts out great albums that are hard to categorize but are great to listen to. Start with, "Fight For Your Mind". The best new album of last year, IMHO, is Ryan Adams "Gold".
Happy Listening.