Rob
1846
If by best...
finishing one means that a certain level of beauty EQUALLY applied to all pieces produced, with no blemish or anything that detracts from uniformity in that aspect, Lange would seem to be tops. However, if one does not mind the HUMAN factor coming into play serving as minute differences between each piece, toss up between Kari V, Romain G and P Dufour. 
Best finishing?
Which companies do the best job of finishing their watches? Who and why? Photographical support is encouraged! Philippe Dufour? A. Lange? Patek? Kari Voutilainen? Romain Gauthier? F.P. Journe? Vacheron? Roger Dubuis? Peter Speake-Marin? Jean Dunard? Bregu...
You can't compare them all.
You can't compare Patek (around 45,000 watches a year) with Kari. Not the same method, not the same production... Even within Patek Philippe, you have several levels of finishing. Moreover, what is a finishing ? A technical finishing ? A decorative finish...
