Agree with Jmcgrogan2, really when you think about it what is the BEST of anything? The limits of the experience of the responders will correlate to some of the responses you'll get but what will that tell you? Then there is the system itself, and the room, and the power feeding the system. The Tenor was "proclamated" at one time as the best of the best by guys who were willing to pay the most and declare what is best. What is most important is that the electrical characteristics of the amp/speaker interface is maximized, the higher and more stable the impedance characteristics of the speaker the more suitable. Graff, Fourier, Counterpoint (SA 4), Atma-sphere, Trancendent, Berning, Joule Electra, Tenor, NYAL, and Futterman are all OTL's I've heard in different systems over the years including my own.
Not all of the above were known for their reliability but I won't name names. Each are capable of good to great sound in the proper system and room.
