I think this is fun actually. But in that case for me there are three aspects that I have to consider. On this site we don't rate the music because it's pointless. Now if I write such a list, it has to be SACDs that not only are the best sounding I've heard, but also that combine some of the best performances I've heard (on this matter there is room for improvement in SACD world, but it's getting better and better thanks to the efforts of many companies), and music I love to listen to.
IMO, globaly speaking I would say Pentatone is the most constant in terms of percentage of great recordings. A few of the old Philips RQR released by Pentatone are not that good soundwise (very few), but I can almost say soundwise you can buy any of the Pentatone (Polyhymnia) made recordings and it will be among the best you've heard, stereo and multichannel. I always find the balance to be near perfect, the distance too, never too close or too far. That's impressive.
I've been recently very impressed with some releases by Hyperion and Chandos, breathtaking recordings.
Bis and Channel Classics, of course, are up there too, and quite a few of their recordings are simply among the best I've heard. Though with both occasionally I've had a few issues with high frequency noise, or close miking (Bis), or a bit of "inconsistency" but only compared to Pentatone's outstanding consistency. Just to say that the worst Pentatone recording I've heard is better than the worst of any other company I've heard.
And of course many other labels have some of the best recordings out there, but there are many, and thank you everyone.
I've always been thinking of having such a thread but it is too complicated to judge, trying to be objective or even subjective too. If I am obbjective, a big half of the best SACDs will most likely be split between the above quoted, but few of those companies have my favorite musics or artists. If I am subjective, the companies I admire most will not be represented that much.
So I will do one category A with the best recordings I've ever heard, and that I want to mention (if the playing is too bad I however won't mention the disc just for the recording quality), and another B with the ones I really like as the best performances I've heard of music I love and that happens to be recorded to the highest level. I hope everyone's following me.