Not necessarily. I own two low-powered pushpull amps (both custom builds) and a very good SET amp (Audio Note Kageki), and even limiting the analysis to my personal taste, my particular room and my system, I cannot say that any particular amp is unequivocally the best. I have a relatively SET friendly speaker system (99 db/w efficient) which is also necessary because my pushpull amps are also very low in output. My overall favorite amp is the pushpull 349 amp (5.5 watts/channel), but, it doesn't deliver the subtle tonal qualities in deep bass that the Kageki can deliver (it sounds more punchy than the Kageki, but this punch is a bit "mechanical" in its sameness).
I think that the best amp I've ever heard is an OTL amp that is also a custom build. It manages to deliver the explosive dynamics and liveliness one expects from an OTL while not being the least bit harsh and edgy. The next best is a pushpulll 252 amp (a tube similar to the 300b, but not murky and bloated sounding) that I heard side-by-side with the Kageki that made the Kageki sound limp and drab. The next amp on my personal favorite list would be the Audio Note Gaku-On (parallel SET) or my 349 amp.
I think that the best amp I've ever heard is an OTL amp that is also a custom build. It manages to deliver the explosive dynamics and liveliness one expects from an OTL while not being the least bit harsh and edgy. The next best is a pushpulll 252 amp (a tube similar to the 300b, but not murky and bloated sounding) that I heard side-by-side with the Kageki that made the Kageki sound limp and drab. The next amp on my personal favorite list would be the Audio Note Gaku-On (parallel SET) or my 349 amp.