My vote goes to my Epos Epic 2s that were clearanced at $400. Easily hold their own against my $2200 Monitor Audio floor standers. Another good one is my Topping D20 DAC for $100. It's just as good as the Musical Fidelity V90.
Best Component Ever, for the money
The other thread with this title was corrupted in its inception. Let's do this one with NO cables, power cords, isolation devices or tweaks. My vote goes to the Connoisseur turntable (integrated with arm). I don't have it anymore and you shouldn't be able to find one for sale. High end perspective for $150.