I haven't heard any "best" system, but I have heard a lot of very good systems. They all had qualities I liked, but where one excelled in one area, others excelled in other areas.
When I am on my death bed, though, there is one thing I am absolutely certain of. When I look back on life, having an audio system better than 99.9% of the population will not even make it into the top 10 of things I was grateful for. Music perhaps, it certainly makes life worth living. Having shared musical events with people I care about, almost definitely. Having developed products that have helped people enjoy life through music, quite likely. But having a super awesome stereo ... I doubt it.