Best Blueray player picture and sound ?

Maybe it is time to ask the question of "Best Blueray player" at this time. We are probably into generation three or four of such players and the first 'high-end' players are coming into the market that is still dominated by rapidly changing functionality around the new format. So what is today the player with the best blueray video and audio quality, including but not limited to 1080p material, the high-rez audio format decoding, high-quality output options for video and audio, fast reproduction of the software, Internet connectivity and 'universality' in the sense of also reproducing with high quality other formats such as DVD, CD, SACD, DVD-A, WAV and FLAC files?
I would appreciate if you could specify why the player of your choice is the best as compared to other good ones instead of sharing that you like the player you have and enjoy in your setup.
Thanks for making this an interesting thread of orientation for those who seek to 'reach for the stars'.
Premature. Only 2 universal BRD players exist at the moment.

I like the Panasonic and Pioneer makes. I have had great luck with the Panasonic BD55.
OPPO 83 bluray.