My own favorite, the Pilot Precise (pictured above) comes in joint second place.
Of course, there's rarely any reason not to just use a pencil.
Faber Castell's Perfect Pencil is described by the ad copy as "the culmination of the history of the pencil", which somehow does not quite prepare one for the eye-watering $240 price tag—or that of the $500 gift set! Don't worry, though: refills are only $50. [via Uncrate]