This is a question akin to:
What is the best food?
The answer depends upon how you derive a rating and what you like. For instance:
Are you referencing recording quality. How you even define recording quality. The style of music, because popular music is recorded much differently than Classical for example. Do you prefer simply recorded live music with the goal of preserving the natural sound of what is being recorded. Or do you prefer masterful manipulated popular music with all of its effects and shaping of the natural sounds?
One approach suits one style of music but not the other. Until we know which stream of music you gravitate to, it is difficult to define 'good' let alone 'best'.