I am not sure I consider any record perfect. But there are certainly many that I consider vanishingly close to perfect.
How am I supposed to know if some incredibly great recording, could have been even better?
Genesis - The Lamb Lies Down on Broadway
King Crimson - Larks’ Tongue in Aspic
Gentle Giant - Glass House, or Octopus
YES - Close to the Edge
PFM - Storia di un Minuto
Magma - Köhntarkösz Anteria
John Coltrane - A Love Supreme
National Health - Of Queues and Cures
Mahavishnu Orchestra - The Lost Trident Sessions, or Birds of Fire
Banco Del Mutuao Soccorso - Io Sono Nato Libero
Deus ex Machina - Equilibrismo Da Insofferenza
Pain of Salvation - Remedy Lane
Return to Forever - Romantic Warrior
Miles - In a Silent Way
There are many other recordings I would put at the same level as these, but then my list would get very long.