If you give only the absolute best the “haute horlogerie” label, it is not in this club. It is not the finest flyback big date chronograph movement out of Germany circa 2000. That would be the L951.1 of the same-era Datograph.
The Cal. 61 finishing is a step up from what is typical in mid-grade movements like the Zenith El Primero or Glashütte Cal. 37. It has a lot of handcrafted character, but not a dogmatic adherence to the ABCs of fine finishing. Reminds me a bit of the best IWC movements. There is no doubt it is special, even if it cannot be strictly classified. As we say, a unique duck.