It depends what part of the device for such consideration, the whole thing, or just the design, of certain parts, circuitry, physical layout, shielding from interference, thermal control, specifications verified by bench measurements etc.
Complicated, but simple enough if we only consider specs and measurements. On that count then none of McIntosh, Cary Audio, ATI have such products, NAD does but only their Purifi, or may be certain Hypex based class D amplifiers.
McIntosh's would come close by all counts, but for one, their damping factor spec kind of suck, good enough for transparency, sure, but SOTA implies something that is head and shoulder above the normally accepted threshold.