The best amplifier ever - hmmm - lets see. It would have to be one of these (devided into categories tube, solid state and digital):
Tube Research Labs Platinum Golden Triode Reference 800 Mono Amplifiers
Jadis JA-800
Atma-Sphere MA-3 Reference Mono Amplifiers
Conrad Johnson Grand Anniversary Triode Mono Amplifiers(upcoming)
Vacum Tube Logic Siegfried Reference Mono Amplifiers
Audio Research Reference 610T Vacum Tube Monaural Amplifiers
Wavac Audio SH-833 Mk.II
LAMM Industries ML-3 Signature Mono Amplifiers
Convergent Audio Technologies JL-1 Limited Edition
Joule Electra VZN-350 Destiny OTL Monoblock Amplifiers
Kondo Gaku-On Mk.II
Shoreline 800 Monoblock Amplifiers
Pathos Acoustics Adrenaline
Glass Master SD-2
Tube Research Labs Single Ended Triode Reference 50 Mono Amplifiers
Loth-X Silbatone 300 SEL
Tenor Audio Hybrid Series 300 Hp Monoblock Amplifiers
Balanced Audio Technologies VK-300SE Dual Block Balanced Zero Feedback Triode Bridged Mono Amplifiers
Ypsilon SET-100 Monoblock Amplifiers
Octave Research Jubilee Monos
Zanden Audio Model 9600 Push Pull Mono Amplifiers
Nagra VPA Mono Amplifiers
Walcott Audio Presence Mono Amplifiers
Cary Audio CAD-1610SE Monblock Amplifiers
KR Audio Double Kronzilla Mono Amplifiers
Marantz Project T-1
Van Gaylord Audio Uni Monoblock Amplifiers
Dynaudio Arbiter Mono Power Amplifiers
Krell Master Reference Amplifiers
Mark Levinson No.33 Reference Monaural Amplifiers
Burmester Reference Line Power Amplifier 909 Monos
GamuT Audio S600M Mk.III
Edge Electronics NL Reference Mono Amplifiers
FM Acoustics Resolution Series 2011
Goldmund Telos 5000 (upcoming)
Halcro dm88
Spectral Audio DMA-360S Reference Monaural Amplifiers
Jeff Rowland Design Group Model 301
Krell Evolution One Monophonic Power Amplifiers
MBL 9011 Reference Line Mono Power Amplifiers
Boulder Amplifiers 2050 Class A Mono Amplifiers
Hovland Company Stratos Reference Mono Amplifiers
Audire The New Monarch
Bridge Audio Laboratory BAlabo BP-1 Mk.II Bridged Mono Amplifiers
McIntosh Mc2KW
Essence Jasper Reference Mono Amplifiers
Cello Performance II
Pass Labs X-1000.5
Classè Omega Reference Monaural Amplifiers
Theta Citadel
Esoteric Audio Research M100A
Linn Klimax Chakra 500 Solos
Chord SPM 14000
Accuphase M-8000
Dynamic Presicion DP-A2
Electrocompaniet Nemo Mk.II
Forsell The Statement
Bladelius Design Group Beowolf
Gryphon Anthilleon Signature Monos
Vitus Audio SM-101 Signature Monaural Amplifiers
Sim Audio Moon The Rock
Viola Audio Labs Bravo Reference Monaural Amplifiers
Wadia 790 PowerDAC
Audio Physic Monos
So the the definitive answer is that it has to be matched with the rest of your setup.