+1 to the comments just above by Ralph (Atmasphere) and Mapman.
Regarding "Does components with best spec sounds the best?":
As you appear to be implying, the answer is "of course not." Sometimes "better" specs can even be an indication that the component will sound worse, because they indicate a misplaced priority in the design. But a more expensive component doesn't necessarily sound better than a less expensive component, either. And that is particularly true when it comes to cables and power cords, IMO. As you've probably seen, the degree of correlation between cable price and cable performance has been discussed in many prior threads, such as
this one.
An excerpt from one of my posts in that thread, which relates to the point Ralph made just above:
It seems to be generally agreed by most audiophiles that cable
performance cannot be either fully explained or fully predicted based on
generally recognized science. It follows from that, however, that the
cable designers have no way to accurately predict the point of
demarcation between optimization of a given cable parameter or design
characteristic and what may be overkill of that parameter or design
characteristic, which will accomplish nothing in most or all
applications. Therefore it can be expected that what is likely to be a
significant driver of the cost of many very expensive cables is overkill
of some or all of their design parameters and characteristics, which
will accomplish nothing in most or all applications.
Regards,
-- Al