I've gotten to a point in my life when I no longer care about "best" if I can't actually live with it in my living room space.
For me, I go with large dynamic range, laid back, low distortion in small packages. I know the dynamic range plus laid back seems like a weird combination. For commercial brands I like Monitor Audio a great deal, with some appreciation for the modern Wilsons, and Magicos. With the right amps I might see myself enjoying some Klipsch Heresy’s as well.
It’s hard to separate the room from the speakers though. The best high commercial speakers I could fit in my living room may be far smaller than the most expensive. As such there’s a lot of very large speakers I would not realistically consider. Perhaps the largest commercial speaker I’d consider in my home is the Arion Apollo. Always had a soft spot in my heart for line sources and AMT drivers.