The best PC is -no- PC.
That's like saying that the best hunting dog is no hunting dog.
You should carefully define what a "PC" is. I would also present some decisively better alternatives before making such a statement.
I could easily accept an argument that there is no great off-the-shelf PC and possibly even mail-ordered custom PCs.
Back in the day (2017), one of my employer's departments decided that they knew better and would go out and buy a Dell server and workstations for CAD on their own (I had used CDW in the past to acquire HP and Lenovo hardware).
As it came from Dell, the server OS would need to be installed by myself because Dell didn't offer the configuration they wanted (Windows Server 2018 on a 1TB SSD with a 4TB HDD RAID as long-term storage). How does that come to pass?
The workstations came with mobile Quadro M4000 graphics adapters plugged into their secondary m.2 slots.
When Windows 11 appears 57 months later, the workstations don't qualify to install it.
The buyers didn't know what they were getting but were choosing almost entirely on the Dell name.
The server is still running but the workstations have all fallen by the wayside. I may try to install Linux on one of the workstations but I'd probably replace the m.2 display adapter with a more modern display card.