My top 2 (assuming excellent mastering) are:

1. Iron Butterfly - Live (the old Atco LP/CD) - I made some comments awhile back on a Yes CTTE thread about having always heard CTTE a certain amazing way in my head that LP, CD & HD Tracks had never quite captured (BTW, Wilson came within 10%!). I feel the same about this album. As a sonic collage, it's oh my God!

2. Jefferson Airplane - After Bathing At Baxters - No explanation necessary imo!

Uhm ... everything in my collection.

You want a top two? Maybe Piper At The Gates Of Dawn and SMiLE in hi-res surround.

I think my ears are already shot. I can't hear the difference between CD and iTunes versions of the same album. Too many live shows, I guess.

I own a few gold CD's and SHM CD's, but I'll be damned if they sound any different to me, let alone better or worse than the poor man's version of the same music. Not sure if that means my ears are already shot, or if I just don't care, but it does make me seriously disinclined to check out the next big thing, which is apparently high-resolution audio.

What is your hardware? Especially the SHM's require a really good system to hear a difference. The gold discs difference would be discernible to many people on a good mass market system due to superior mastering, but to hear a difference from just the playback surface (& Thanks to Jim/Roxanne I have gotten the chance to do so) does require a very good system & close listening). I haven't found the Gold to make much as much difference as SHM; again the big thing with most of he MFSL & DCC gold discs is the superior mastering. I haven't heard anything cheaper then $1k that did justice to high res files. You can only do so much engineering at a given price point. Not an elitist attitude; just a financial reality. As odd as it sounds, there's a world of sonic difference between a 5 cent capacitor & a $1.00 capacitor as an example.

I wish they would dust off the old Quad masters lying in the vaults of so many classic titles from the early 70's and pair them with a hi rez stereo master and put them both on a BD. I would gladly spend $30 for a release like that. It amazes me that nobody has started a boutique label for releases like this. I have 2 "Quadio" DVD-A titles that Rhino Handmade released that I cherish. What a pity that the never continued that series.