Do you think that perfection exists?

Yes God is perfect.

I do not think that perfection exists.

Every recording that has been remastered is a slice of heaven and perfect for its duration

I may be alone in this, but is the progression of time not perfect? It continues on without fault...
So yes I believe perfection exists but is unacheivable.

Perfection can't exist, every thing is imperfect, perfection is also in perspective to those who see it, "Beauty is in the eye of the beholder" - Unknown, also implies to this, because perfection is one of those things that is only in the eye of the person viewing it, meaning that perfection is different to everyone.

I think that perfection is made up of perfect qualities and imperfections. If something was 'perfect', it's imperfection would be that it's boring etc... So I do think perfection can be achieved, but with some imperfections...

Absolutely! The Creator, God is perfect and so is all in the heavens where he dwells. Matthew 5:48 "...your Heavenly Father is perfect."
Psalm 19:7 "the law of Jehovah is perfect"

According to the law of thermodynamics 100% efficiency is physically impossible.

Thus, I think that 100% perfection is also impossible. You can get as close to perfect as possible, but there will always be people who will push that bar a little further.

Besides perfection is, a lot of times, subjective. One may build a 'perfect' Violin that plays the warmest tones and most beautiful sound, yet to somebody else, it may sound sub par. One may paint the 'perfect' painting, yet others may find it hideous.

What is an A+? A teacher makes some questions and decides how many right answers is an A. An A is arbitrary. Perfection is the same thing. Nothing but a descriptor for a man-made value.

Yes, here it is

Bg 6.20-23 — In the stage of perfection called trance, or samādhi, one’s mind is completely restrained from material mental activities by practice of yoga. This perfection is characterized by one’s ability to see the Self by the pure mind and to relish and rejoice in the Self. In that joyous state, one is situated in boundless transcendental happiness, realized through transcendental senses. Established thus, one never departs from the truth, and upon gaining this he thinks there is no greater gain. Being situated in such a position, one is never shaken, even in the midst of greatest difficulty. This indeed is actual freedom from all miseries arising from material contact.