Is it possible for something to be the best?

No, if you mean "best for everybody." First of all, we all listen in different rooms, and a speaker that sounds great in one room can sound awful in another. Second, no audio system can replicate a live concert perfectly, and we each have our own idea about the best tradeoffs. And, finally, none of us can listen to everything. So the most you can say about a system is, "This is the system I like best in this room, of all the systems I've heard here."

I guess the question I was getting at is: can the best still be the best if "best" is subjective. To use the example of AlbertPorters wife. If she is the best wife, she would be the best wife for all of us. Albert can be as fond of her as possible, but does that mean that someone else wouldn't say her bottom end is too loose, or her treble is too shrill, or her midrange is bloated. Is it possible that she is still the best inspite of any one of these other statements also being true.
Does it mean anything if listener #1 says Krell sounds like crap while listener #2 says tubes are just too slow? Speaking in absolute rather than objective terms, of course.
Does the best exist in the real world???
No disrespect to albertporters wife but she was as good an example as was handy at the moment.

Okay, if you want to pin it down hard, the "best" is to be defined by a set of parameters. The term "best" only applies when there are parameters set. If the parameters are measurable, then a given item that measures best could be called "best". If listening tests are the parameter, then the listener's idea of best are the ones that fit his taste. ETC. for other criteria. Also, with audio, the system matching is important, because simply assembling all the "best" items doesn't ensure the "best" sound. This includes the room, as Bomarc says. I could safely say that no one system would be the "best" for everyone. This includes price. The "best" is of no use to you if you cannot afford it, other than as a reference point. This also includes experience. Your idea of "best" may change as your experiences widen and deepen. As I stated above, the best you can hope for is to get the "best" for you.

Marty, you're God's too small. You need an upgrade!