There is nothing wrong with folks here nominating favorites as candidates for consideration as being at the top, but, as Charles1dad said, there is no reason for anyone to accept someone else's "this is best" declaration-at this or ANY level of performance/price--personal preference and system matching certainly come into consideration. I like Atmasphere's characterization of a mountain with a very large flat top.
There are plenty of problems, to me, with citing to "best" declarations by any reviewer. For one thing, Jonathan Valin has declared a number of amps/linestages as "best" after so proclaiming the Balabo. I haven't heard the Balabo myself, but, given that it is competing against Audio Research in Valin's pantheon of great gear, I would have serious reservations about such a judgment.
Also, there are hundreds of small builders making very limited runs of custom gear to consider. I've heard and bought some that will never be reviewed by anyone in the mainstream or even underground press.
Use this sort of thread to develop a laundry list of things to hear, and contribute to this thread for that purpose. When I read someone insisting that one thing is the best or that someone else's choice is wrong, the only judgment I form is about the writer of post, and it is certainly NOT the impression the writer intended.