Which manufacturer has the best user manuals?

No sure about the best, but the worst I have come across was the Lumin D1 streamer. A Quickstart Guide consisting of one double-sided page with a few diagrams. That's it.

@tony1954 That is surprising and frustrating at the same time. I hold Lumin in high regard.

@skucie 

Don't get me wrong, I loved the D1. I only replaced it because my DDC required USB input and to be fair, there's a comprehensive Lumin user guide available online.

I suppose irrelevant at this point, but the user manual for the Oppo BDP-105 is outstanding.

VAC is alright, so is Nakamichi.

@tony1954 I understand where you are coming from and didn't intend to detract from the quality of Lumin products.

@100boardwalk Interesting.  I think I've got a BDP-105 around here somewhere, I'll see if I can dig up the manual.  I don't recall looking at it when I got the player.

VTL seems to have very detailed manuals, at least for their preamps

McIntosh

JL Audio

Ayre, ARC