Independents

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Thomas, thanks! And thanks for the 'easy' question! I think what you have asked

is not really a valid question, and here is why. 

Yes, I did see the Daniels close up.  I have not seen a Smith in the flesh and so cannot comment, nor a Kari, so the same disclaimer applies.  I have seen Dufours, including the Duality, so I have some measure there.  I am also very familiar with the finish on the Greubel-Forsey pieces.  In this short list, I would venture the opinion that you have the finest of the class of modern day watchmakers (AHCI or larger firm).  What distinguishes Daniels is not just the finish, but the nature of the watch itself.  Let's look at one of the photos:

Note the bridge for the tourbillon, the screws, the arms of the balance wheel, the co-axial palet wheels and support.  All polished, beveled where necessary, and the anglage is without fault.  However, unlike the GF frosted plates, the plates on the Daniels are not polished and curved; they are simply exact with an exact edge and very much a 'Breguet' style.  However, the countersunk blued screws are perfectly executed and the watch would be maintained with little problem for generations to come.  By comparison a GF 30 degree double toubillon.  Note the same themes in finish and execution:

What separates Daniels is that he is almost a horological scientist - as if he had stepped out of Fleet Street 250 years ago.  Each one of the known 36 pocket watches and watches that Daniels produced contained a unique movement.  As with this piece, usually to test some idea concerning the movement and improvements in the timekeeping of the watch.  That uniqueness is unheard of (almost) today and that he built his career on such an approach is hard to believe.  Because of the thought process behind each piece, and the same man doing the thinking, there is a harmony to the movement design, that coupled with the finishing itself, the dial, the case, the... overall concept of the watch - it carries it beyond a metric (as subjective as that might be) where you try and denote where the finish of this watch lies in relation to another.

Perhaps not as eloquent a reply as I had hoped, but for now, this will have to do.

Cheers

Andrew H