OK, I wasn't serious regarding my Bose posting above. However, I think the "best" theater award should go to a member that has posted on some of the home theater forums in the past. The one, the only, Fabio: Fabio's Theater
Yeah, the "cookie cutter" effect comes to home theater. We all take what works for one individual and then repeat it thousands of times. :) Then, we all have the "best" theater. :) And, I'm soooooooo jealous of those who own the ouststanding Bose systems. I'm in such envy everytime I see...
I don't know who has the best, but I'll tell you for sure, it certainly isn't my setup. Sure, I've got a more-than-adequate setup that provides some excellent sounds for movie watching and music listening. However, I would not rank it in regards to systems by fellow members here.