The best beef is definitely from the farm. Before I hit a financial downturn, I used to buy a side of beef from a friend every fall. Oh, those tenderloins...melt in your mouth. It also depends on how long the meat can age. In Ontario, the provincial government (that would be Dullnut) changed the regs so the beef could only hang for 14 days. There was a definite difference between the beef that could age for 21-24 days and what we got the next year that was aged for 14-16 days (the most number of days my friend could stretch it--the inspector comes once/week).
Oh--I hope I can be in the financial position to buy a side of beef this year and have the freezer space for the same.
BTW, I prefer "Phyllis' beef" <g>.