I think presently Romaine Gauthier sits at the very top in terms of finishing, and I have every reason to believe he excels in other departments, i.e. movement architecture, cases and dials, as well. He has stood the test of time along with Kari Voutilainen (who of course deserves more than just a special mention, I mean that balance wheel bridge *pure lust*). However, I think Akrivia is the 'spiritual' successor of Dufour in terms of hand finishing as demonstrated by the new chronometer launched under the Rexhep name. Now they just need to pass the test of time which should actually read 'consistency'. Maintaining the same superlative standard of hand finishing across 200 watches, now that is the true claim to fame for master watchmaker Mr. Dufuor.