Has to have three properties.
Great music,
A great performance by top notch talent.
Great arrangements played by great musicians.
Rock groups and distorted guitars don't do it for me.
Some Pink Floyd, Dire Straits, and Beatles albums are interesting -
and enjoyable, but they do not reach the pinnacle of timeless excellence.
So, my number one choice:
Sinatra & Jobim - Francis Albert Sinatra & Antonio Carlos Jobim
A few others not far behind: Ralph Mctell "Streets"
Carly Simon "Hello Big Man"
Played on a fine music system of course.