I agree, there likely is no”best”, not only because people’s preferences differ but also the advance of technologies stands to supplant today’s best with a new-and-improved best.
i tend to lean toward “best for the money”, which is still subjective but closer to achievable. I understand that $10,000 speakers or a $5,000 DAC is likely to outperform what I have, but given that I won’t be sending at that level, it makes more sense to achieve the best I can within my budget. I leave it to others to extract those final % of improvement with their mega-systems.