Which reviewers and review sites are the ost reliable?

The most reliable reviewer is one whose interests and tastes match yours. It can take a long time to figure out who those are.

My music interests are mainly in classical music and other acoustic music, and my equipment interests are great sound and great engineering -- not a particular chip, configuration, efficiency rating, or so on (though I avoid tubes for heat reasons). My tastes run to even frequency response, natural timbre, and low irritation. The most reliable reviewers for me are Robert E Greene, Kal Rubinson, and Anthony H Cordesman. I also read with interest what Neil Gader and Steven Stone have to say. (I have noticed that Kal prefers a little hotter treble than I do.)

In the end, the most reliable reviewer is your own set of ears. Use the other guys to suggest items to listen to yourself.

As to conflicts, all reviewers have an inherent conflict in that they can buy the equipment for much less than you or I can, so their risk is much lower. I think the vast majority of reviewers are honest, though they are not always thorough or listening for the same things I might.

My conclusion is that every component reviewed is in a system and it’s unlikely you have that exact system of components and cables. Your room acoustics are different from theirs.  And each reviewer has particular preferences in sound. And measurements can’t tell you anything about the sound, only electrical compatibility or weird behavior which may or may not be significant.  I read some online and then go on to something more meaningful. No one magazine or reviewer is better than another in my opinion.  I don’t think they are dishonest or devious,  just irrelevant. 

Dick Olsher.

I agree with bdp24; Olsher is the guy who reviewed the Watkins Gen4 speaker which I was involved with. The Absolute Sound and Stereophile are the two most respected reviewers; otherwise just google what you intend on buying and see what others of lesser fame have to say.