You are getting a lot of far too convoluted answers. The simple one is the Ardbeg Corryvreckan. It checks the value box easily - at nigh-60% alcohol, you can practically make two bottles of booze out of it by adding water. Taste and smell? On consumption, it removes your ability to taste and smell anything else making it incomparable and thus, the best whisky by default. Free bonus - The Corryvreckan sounds a character from a bad TV adaptation of a bad Neil Gaiman novel.

Also it will get you way drunk.