My vote is for Keith Herron of Herron Audio. His stuff falls under the normal radar but it sounds good, doesn't break, can be upgraded and he has some of the best service in the industry...what else do you want?
Best High End Audio Manufacturer???
Wow, what a loaded question!! Nevertheless... which company has earned the right to be called number one, king-of-the-hill, top dog, etc. Is this even a fair question? Probably not. Is this your chance to make your objective/subjective voice heard? Yes indeed. So if you had to boil it down to ONE HIGH END COMPANY that more than any other represents the paramount position, THE EPITOME OF THIS HOBBY, this is your time to cast your vote.