From what I’ve read, you can make an incredibly smooth whiskey at home by chucking all the tails that major distilleries don’t remove for economic reasons. You still need to finish it to get a nice flavor profile and that takes time.
I’m thinking about giving it a go and finishing in 20L barrels for two years or so. I’ll likely have no consistency from batch to batch but it should be fun to experiment nonetheless.
You bring up a very good issue, Mr. D, & I would like to address that:
"Best" anything is always subjective, according to any person's opinion. Sometimes, when lots of people say the same thing about a product, one may conclude they are right about it. If lots of people say this/that brand of bourbon is good/best, perhaps its because a majority think it is so. Thats good evidence for a conclusion, in my opinion.
Now, getting to your idea... I will go on record here to suggest that I think you are on to something very important in the whiskey/bourbon/distillate making process: the actual distillation process itself.
Modern column stills are 24/7 continuous use apparatus, I think generally only shut down for periodic maintenance & cleaning. The distillers economically have to extract all the alcohol from the mash. This includes the good, the bad, & the ugly. In my opinion, comparing a modern column still to a single charge pot still, the pot still will produce the better distillate because with a pot still, the process can be manipulated to separate only the good, discarding the bad & the ugly. Let me elaborate. And again, this is just my opinion. I'm open to correction & learning something...
A continuous operation column still as used by modern American distilleries is a large column where they pump in the wort/mash/ fermented liquid and inject steam under it, bubbling up & producing a product of no more than 165? proof which is piped off , watered down & barreled at no more than 125? proof. By law, bourbon has very specific definitions. Anyway...
A continuous column still will extract everything: heads, hearts, tails, if my understanding is correct, and operates continually all day long until the supply runs out or they shut it off or whatever. Versus a single charge pot still, which steams off, in order, foreshots (high test lighter fluid/bad ju-ju: discarded) heads, hearts (the best of the distillate, kept & barreled), then finally tails (lower proof, lots of flavor, often recycled into the next batch).
So, a single charge pot still is, in my opinion & understanding, better able to separate & remove only the "best" distillate, able to separate & discard the less desirable foreshots, heads, & tails, producing the "best" distillate. Why is this important?
Fermentation naturally produces disagreeable things that if not separated, will produce headache and hangover. Properly distilled spirits will not give you a headache or a hangover.
So... My conclusion that the "best" booze (whether whiskey, vodka, rum, etc)(bourbon, Scotch, Irish, Canadian, Japanese, Indian, English whiskeys...) will by necessity be a small batch gourmet hootch. My take on this is similar to food: hand made/home made apple pie is almost ALWAYS going to be "better" (quality, flavor, freshness, etc)(but perhaps not price-wise) than industrially produced, mass produced products. But not ALWAYS. Some guys who make home-made hootch can fuck up a good thing. Think Prohibition era moonshine, for example. There's 2 kinds of booze: that which is made to sell, and that which is made to drink.
Just one guy's opinion.