Absolutely, so of course in that respect, "best" is *always* subjective.
At bake-offs and shows, however, it's easy to establish a consensus of what's considered as such by those who are present, and so your "best" can also often become other people's "best" too, which of course adds weight to the subjective nature of the 'bestness'.
This has happened umpteen times to me when, say, I've demo'd my whole system at Scalford, and been complimented on its sound both by other exhibitors and members of the general public attending the show, or at NEBO, where I've demo'd, say, my turntable and phono stage, and everyone in the room has been in raptures with it. Macca will remember this, as he was there.
That is why,
in the context of the systems and equipment I've compared it to, some of which has been vastly more expensive, I *know* just how good my gear is in comparison, and in terms of that last bit, proves to both my ears and those of others who agree, how good it is against stuff that's more expensive, and thus in turn that more expensive
DOES NOT automatically equate to better, and so you don't
always 'get what you pay for', in terms of out-and-out sonic performance.
In that respect, Simon can argue differently until he's blue in the face, but the fact is I have the experience to back up my claims. All that needs to happen, for him to change his mind, is to hear what I've heard, in that respect, which I'm more than willing to do, anytime and anywhere he wishes
Marco.