in spite of all of the posts regarding the best cd for the money, the question has no definitive answer, because the criterion set for evaluating sound varies among listeners.
there are many posts like this, with different components as subjects.
instead of eliciting a response to a question like this, listen and do research for yourself.
if i may make an analogy , asking for the best component for the money is like asking for the best wife, subject to some personal consideration.