I agree with Mac - the word "best" can be very meaningless in regards to music. I think the sound of a Bosendorfer piano is best, but thousands will disagree and say Steinway. But then sometimes the Steinway sound would be preferred. Best for what?

I know I'm rambling, but on other sites specific to piano this word "best" is tossed around as if it meant something. "What would be the best digital piano for a beginner?" for example.

Another site for stuff:

http://www.kjaerhusaudio.com/