Any gearbox will be "ultimate" if the gearbox is worked or build by a good gunsmith.
I see some of you guys recommend Systema Drop in gearbox so much but dont get your hopes to high. I have fixed a few clients aegs with Systema gearbox and guess what its not the "best" or "perfect" you expect it to be. Some are poorly shimmed, not enough lube in the bearing bushings, piston head O-ring and the gearset and seen a few with broken trigger post.
I have Systema drop in gbox on my own and instead dropping it straight into my project M4 I replaced the whole internals and re-worked everything with zero tolerance and I can compare and prove my gearbox is one of the "best" or "perfect" gearbox out there.