I suppose you could add up an average of users and make a statement that something is "the best" according to the majority. In reality (pardon the upcoming cliche') everyone has different ears and different opinions.
I say relax on the whole "best headphone" theory and just let everyones ears/pockets decide on whats best for their situation. Honestly, if there were only one "best" headphone it would be advertised as such.
Hey! I thought we were talking about shoes here... Wuh happened?