The best hardware for what?
The best gpu for a 3D workstation? or, the best gpu for gaming?
The best mobo for under $50? Or, the best mobo with the most features with an X58 chipset?
The best dedicated RAID controller card with Linux support? Or, the best onboard mobo RAID controller with working Windows7 drivers?
The best cpu for video encoding? Or, the best cpu for gaming?
What is "the best" is a very subjective term.