Is it possible for something to be the best?

Twl is right -- but there is at least one other dimension of subjectivity. Two people listening to two systems might have different opionions of "best". Since every component makes some sort of compromise (e.g., a bit tighter bass vs. a bit wider soundstage) and every listener has her/his own priorities of what is most important, there will be a wide variety of "best" at any price point. The trick is to understand your own priorities, explicitly make the trade-off decisions and then be happy with the best available for your tastes. I have found that people are often unhappy later because they did not acknowledge what they are giving up when they purchased their gear (this is not a price issue, it arises from no component doing everything perfectly). Of course, people also become less happy with their gear as musical tastes change, listening experience increases or priorities change. Good question. I'm looking forward to reading other's responses.

Albert, if Detlof is right, then it stands to reason that your wife is also musical :-)