Since this hobby is so subjective, defining "the best" is often an exercise in futility. Then again, these types of discussions can serve as guideposts to what to explore and what to avoid, so, in that sense, they are useful. IMHO, the DarTZeel is definitely worth exploring. Whether it's the best amplifier out there, who knows? I can say this, though: It's the best amplifier that I've heard personally, and I've heard a few in my time. Its combination of clarity, speed, dynamics, and musicality is unsurpassed in MY experience. As I've mentioned before, the only potential caveat regards power. It may not be the best choice for EXTREMELY demanding loads. But my speakers (VR-9s) are very sensitive at 96 dB, and the amp can handle them without breaking a sweat. That's my 2 cent contribtion to the discussion!