The best I’ve ever heard...and i’ve heard a lot, was a $2,000 pair of AudioNote speakers. I think the ANe model. This was set up in Tyson’s Corner (DC area) in a place called Deja Vus audio. I believe he rebuilds older amps but could be mistaken about that. Anyway, I can’t honestly say these speakers were better than any others, fiat there was some nasalness, if thats a word, and a small amount of breakup that some would fault. They were connected to a $100,000 Audio Note amp which I’m sure provided most of the magic. But the sound was glorious. Never heard anything closer to live than I did that day. Vu ( the store owner) was gently proving me wrong in my opinion of speakers being the most important part of the audio chain. He succeeded with this demo.
i agree with everyone else that the biggest disappointment I have ever heard is McIntosh speakers. I would add to that list Bang and Olfsun. Granted they are more of a (life style) speaker, but I really wanted to love their Omnipolars. The MBL’s are simply amazing at creating a soundstage regardless of where you are in the listening room (the whole room is the sweet spot). I was hoping the B and Os would come close for much cheaper, but was hugely disappointed.
Of course, I’m sure some people love McIntosh and B&O, they are just not for me.