From my practical experience, I have noticed that there is no "best" resistor at all*.
But there are
best ones for a specific place in the electrical circuit.
For example, those that are in the signal path are better to be carbon,
and those that are connected to ground are better to be metal-foil.
On power supplies ... it depends on how good the power supply is!
And after all, Of course, this is depenf of (own) "taste"!
Measurements in
this area usually "say": ... almost nothing about the Sound !
For example, you don't know how will Sound: -108 dB hum in the MIX of Music

* If you find some "best", and use them for all
places, you will understand what I mean.