Any High End gear that is being sold by a really pissed-off wife while her husband is living in a motel waiting to be served divorce papers.
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Well you need to know the history of audio equipment for it to be meaningful.
Knowing what stuff is great, or a dog.. What stuff never appears for sale because it is so great no one sells it. vs never for sale because no one ever wanted it in the first place.
Stuff which was a super deal when it came out. Or totally overpriced...
Agree telling anyone in a few words is not going to happen.
Just the fact of naming some item changes it in the market.
Rarity has something to do with it, along with a good story. If some old guy, preferably near death, makes something out of exotic or rare parts that helps as well. And if their name ends in an O, like Kondo, Sugano or Shindo, well that's all the better. My little equation:
Rarity + fairy dust = most sought after
The question is too general and too ambiguous to be answerable. But depending on how "most sought" is defined, a good case could be made for Western Electric speaker drivers, tubes, and tube amplifiers from the 1930's. As to why, because they are extremely rare and, if in good condition, they are apparently extremely good.