So here's my theory on why no one has their "ultimate system". There is a lot of good sounding gear out there. But how much different is one brand better than another brand? Take tube mono-blocks as an example at a high price point. There are awesome offerings from BAT Rex, ARC 610, VTL Siegfried, Atma Sphere, David Berning, CJ ART, CAT, etc. In the scheme of things they are more alike than different. Most people would be happy with any of these killer models in their system. Using the example of cars and the Porsche Panamera that Alan Sircom used in his review, most people would be exuberant about the Panamera, but just as exuberant about the Aston Martin or the Maserati at that price point. Sure there are slight differences in the features and feels of the car, but it's all pretty much heaven driving these and looking at them in your garage. Now if you have the right zip code on your driver's license and you drive in with a decent car into the dealer's lot, within 4-8 hours you can test drive all 3 and decide for your self which flavor of vehicle you like the best.
It is not as easy with audio gear, however. There are so many fairly similarly sounding brands out there. And so many combinations of gear interplay with speakers, amps, sources, etc. And the most expensive these get, the harder it gets to try them. The reviewers don't really do the legwork to simplify the life for the consumer by neglecting to do comparisons. (Anyone ever see a comparison of reference VTL and ARC monoblocks? And these are 2 of the biggest brands!!!) So the customers get thoroughly confused and frustrated. They jump from one product to another, either purchasing new or used on audiogon, thinking there is a product out there that is the Absolute Sound. (But of course, there isn't!)
But this confusion also hurts the manufacturers. When consumers are confused, they don't pull the trigger as frequently. So the manufacturers give away their gear for free or at pennies on the dollar to marquee reviewers like Jonathan Valin and Michael Fremer. It's a fairly small expense for Magico or ARC to give their speaker or amp to Valin. A peice of gear costs the company $10 grand or so, which is a fraction of a full page ad cost. And how many people notice that ad? And how emotionally involving is that ad? But in exchange for the free use gear that lasts years, as older models are replaced with new ones, Valin mentions the gear in every review, blogs about it, and lists it as part of his reference system. He is a good writer, so he describes how those magico speakers and Arc amps convey emotions. A much more effective use of marketing investments than a lowly ad Magico would have placed if they had an occasional review like pretty much every one else.
So the confused consumer looks up these reviewers just like a small kid in an uncertain, scary place looks up to Mommy or Daddy, thinking they got their "ultimate system".
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