The Best for the Least

[DuckToller]

My first intention had been to throw in the RasPi3 with Hifiberry DAC pro + (ca. 120 Euro) as Streamer/DAC-Combo , which I choose to substitute an Olive Symphony + Musical Fidelity V90 DAC (MSP 1500 Euros at the time)  in my son's room.  I found it to sound far superior, even I choose the Kodi fork OSMC as media center and not Volumio, Moode or RuneAudio.

But it might not match the parameters provided, as it is close to a "least amount of money", it performes well on the Archimago test bench,  but how could it be considered "best" performer?
Herein lies the problem with the questions, as mansr allready indicated.
Minimal input (money) with maximal output (best performance) is a dream come true of every investor, maximum gain with minimal investment. I would be very doubtful on any offer from my bank that propagates this idea!
In addition, the formula "best" is really "tricky", would gear be compared only to gear on the same price level, giving it a price/quality ratio to compete on highre priced gear, or would it it compete against gear with higer price tags on the base of perfomance output?
And how to measure "best" quality (would it be the numbers (like the ones of Archimago) or the subjective impression of perfomance in a personal audio environment ?
I need to admit, the longer i  think about it, the more confused  ....
Good night 
Tom