No....
(1) Without prejudice to anything below, the expression ābest in audioā is usually interpreted singularly and thus uniquely (differently) by the beholder. Regardless of hobbyist or audio mag reviewer/reporter, it churns out a broad range compendium of a buzzilion conflicting anecdotal and heavily biased personal faves .
(2) Accordingly, there is no reference point for ābestā in audio, and to search for that elusive term is a futile search for the Holy Grail, starting with the constant tension introduced by conflicting context:
(a) the ābestā that the beholder has actually personally auditioned (a very limiting and distilled sample); versus
(b) the ābestā in a particular price point strata