Hi Lowrider where have you been?
Gramophone did an article about the best record store. This dealt in some post hoc way with the slow demise of big chains like HMV, Tower, Virgin, etc...
Anyway, there is a store in Reykjavik, Iceland which provides a good system and compact disks for customers to hear before they buy. There is a cafe in the front of the store so that you can order an espresso and a snack and the staff will then bring it to you while you're in lounging in front of the stereo. The hope is that you will buy recordings but there is never any pressure.
Given the option to buy records at this store in Reykjavik or the dives in my town, I'd choose the Reykjavik store hands down.