The best speaker for a small room...at any price point.

There is probably no "direct" answer as a soundsystem has to be seen as a whole, including the acoustic characteristics of your room and your personal tastes!
I love the Dynaudio Contour 20 on my friend's Krell KSA-100s amp + KRC3 Preamp, Ayre QB9 DAC.  Il like my Ryan R610 coupled with my Rega Elex-R amp + Rega DAC-R.