Lets say that someone wanted to make the smoothest ride possible. This ride still has to be road raceable. That is, it can't be super heavy and still has to be fairly high performance.
1) What frame would you choose?
2) What wheels would you choose?
3) Other components that contribute to ride quality (i.e. handlebars, ergonomically confortable shifters, saddle, etc...)
Cost is not an issue, spend what you wish!

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Yes, I shave my legs. Yes, I am comfortable with this. I am enlightened.