Perhaps the proper question is what is the best resistor for a particular application. About 10 years ago, a friend constructed three sets of pots for my Crosby modified Spectral DMC 10 preamp, all using 39 position TechLabs silver contact switches, but using three different brands of resistors, Vishay, Holco and Resista. We then substituted them in the preamp, listening to each. The Vishays were clearly the quietest and had the most detail but could sound a little sterile. The Holco's and Resista's both sounded less sterile, but at the expense of some additional noise and loss of low level detail. The Resista's had the best soundstage, particularly with respect to differentiating height (i.e. not everything sounded as if it emanated from the same height), the Vishays were the worst with respect to height. None was perfect.
