A Lingo 1 with an Ittok was much better than a Valhalla with an Ekos, I had all the demos at the time. The same Ittok is still with me over 30 years later but with virtually every part of the deck upgraded.
J7 once told me that plain technically my early Ekos I had him refurb at the time and a late Ittok are basicly ~ the same thing, or in other words you cannot (or very hardly) tell them apart by listening.
So taking that in account your statement basicly says that a Lingo1 is better than a Valhalla.
Which is for the most part regarded as an accepted fact.
And while I like the results with my Lingo1 and also the Cirkus for my way of listening,
I know those two take the LP12 into a different direction than pre-Cirkus and other power supplys.
And there's no law regarding in which flavour anyone wants his LP12 to sound like.
Also I have my problems with those lists as they appear too generalised and undifferenciated to me.
It pretty much depends on where you already are, where you want to go & -if at all -how much you are prepared to spend.
If you had money to spare to buy a basic LP12 in the 80s and you went by the list when the Cirkus came out,
you would have gotten a Cirkus kit then.
(the rest being a Linn Basik and a K5 or AT95E, Valhalla for example)
If the next time you happen to have money to spend for the LP12 is right now,
you'd go by the list and would consequently replace the Cirkus by a Karousel now.
All else being the same..
I'm not sure that's a great idea..
In my opinion it makes sense to have some reference point in form of a deck that has excellent vfm & beats most average LP12s in standard form, a Well Tempered for example.
So I note down the cost of a WT mentally, bc imo if you exceed the cost of a WT but are not coming even close to it's sq, you're basicly doing something wrong. From plain vfm pov, as there is no real 'wrong' in what you like.
It's not in any way forbidden to spend however much anyone likes, noor do you have to buy a WT,
it's just a mental construct that helps me staying on what I consider the sane side of spending money on the LP12.