Mrtennis,
Clearly, your beliefs are firmly held. However, your logic is not so secure: the concept of the "best" is relative to other similar items and must obviously be qualified by criteria for evaluation and judgement (for example, frequency extension, imaging, sound stage, bass definition, pitch, timbral accuracy etc). These all being unavoidably qualified by the noted proximity to actual live performances - high fidelity.
Within these parameters (which I believe is where much audiophile discussion takes place), there can obviously be the best of any component, with the issue being one of "best at what"? A distinct issue is finding people that will agree on the criteria and this moves into the question of "taste". However, again, the issue of taste can be resolved if parameters are estabilished by those wishing to exchange and/or expolore their judgements. Again, the actual live performance is the inevitable and ultimate criteria for validating these judgements.
I think