What is the best OTL out there?

 Yes I have heard some very good solid state as well. However I took atmospheres comments to apply to solid state as well but I could be wrong about that as I don't have much knowledge about solid-state here. I run a pair of atmosphere M60s and I am a big fan though admittedly have not heard any other OTL. I did have some pretty good single ended triode amps and preferred the 0TL to that. 

OTL owners always say's the best what they have without comparing other OTL.

Hello Analogluvr,
I’ve heard the Atma-sphere M 60 and also the MA-1 mono blocks and can appreciate your happiness. I’ve had the Coincident Frankenstein MK II SET for 9 years and remain an ecstatic owner. It’s terrific to find audio products that truly satisfy.
Charles

@realdeal,

OTL owners always say that the brand they own is best even though they haven't heard any other brands (not quoting you verbatim here since your choice of wording was so vague/unfortunate). I would say that your observation is largely correct, just as it would be for the SET crowd, the push/pull pentode contingency, the solid state class A fanboys, etc., etc. 

Bottom line, this approach is endemic to virtually all audio discussions concerning any audio gear genre you wish to become involved with. Get used to it.

However I took atmospheres comments to apply to solid state as well but I could be wrong about that as I don't have much knowledge about solid-state here.

My comments include solid state and class D as well. All amplifiers have lower distortion into higher impedances and this always translates to smoother sound with greater detail. Given that some solid state amps are really expensive, the only explanation I have for the persistence of low impedance speakers is that speaker designers are often not that aware of how the speaker/amplifier interface affects the sound and the performance of the amplifier, and by that I mean **any** amplifier.

Of course, when you put an OTL on higher impedance speakers, that's when the magic happens and on such speakers I've yet to hear any competing technology sound better. But of course I make OTLs- I could be biased just like the power tubes in an amplifier are.