To produce good, not to say excellent or the best chocolate, you need:
In relation to ingredients, the most important part is the cocoa of course.
If the beans are of a good variety with nice and smooth cocoa flavour, and if they have been well fermented and dried by the farmer, well roasted and milled into cocoa mass to which quality milk powder and sugar have then been added, then you have the correct combination of ingredients to make an excellent chocolate.
This chocolate has to be well produced.
The mix of ingredients has to be sufficiently finely milled so as not to have a grainy texture and it has to be mixed or conched long enough to evaporate the non-desired or off flavours.
With this quality chocolate, the good chocolatier can make a delicious chocolate bonbon or tablet if he tempers the chocolate correctly, so that it is shiny and crisp.
A good chocolatier should also be critical in the choice and quality of other ingredients such as nuts, fruits and marzipan, etc.
His professional skills will enable him to create good combinations of shapes and ingredients.