Assuming "digital"/"computer-type" recording... In order of how much money you need to spend? No. Even the best computers, interface devices and software are relatively cheap, compared to what some speakers, microphones, preamps, etc., might be. Decide what you want to do. Then, buy/build:
1. The software you intend to use.
2. A computer that will handle that software.
3. Your interface device(Soundcard, whatever.), which will handle your software and your computer and "interface" them with the rest of your needs. What connectors your interface device has, so as to easily hook it to the rest of the gear you have or contemplate having, is almost #1 in priority!?!? Actual "quality" of sound is almost a non-issue, these days the cheapest devices have "good specs". Superb tech support is at least priority #2. All this electronic stuff today is "reliable", far as it goes - other than, maybe, the very cheapest of stuff(Even then?).
4. Your recording space(Assuming you want a "space", a studio.).
5. Everything else must simply fit your budget and the type of recording you do.
6. There is no "flawless sound".
7. That said, "MY" flawless sound consists of:
A decent computer - though hardly anything "special" - it's just audio - easy for a computer. A Lynx sound card, a pair of Yamaha MSP5A's, the best mic and preamp I can afford(Total cost of my mic's and pre's - around 1500 US, for the moment.), and I do what I can to make my "space" useable(Sound treatment, positioning of things, etc.).
"Flawless sound" is "what you need to get the job done with no more complaints than you can handle." In my case, what I do, on my stuff, gets NO complaints - gear-wise - I am safely "above" the needs of my work(And my stuff is "cheap" - so are my clients - it works out fine.). That's it. The job often determines what "flawless" is.
TG