(Not including the only correct answer, which is obviously Dark Side of the Moon). No i'm not going to link it, you don't get to disagree anyway.
I don't know if it's the "best," but I've always enjoyed the opening lyric to Beck's Sea Change album.
spotify Put your hands on the wheel
Let the golden age begin
Pink Floyd albums are all in my top ten. The Wall is my favorite. How it opens with the last. "Isn't this where we/came in?" That oldtimey song. It's all a big circle dude. I love The Wall.
I already posted this album earlier today (under #mydadsrecordcollection if you're interested), but since it's also the best answer I have to your question, here it is again: PS Chet Faker is fantastic
Time Spent Breathing from My Heart To Joy's only LP "Seasons in Verse".
"Departure", the intro to the album "In Search of the Lost Chord", and to the single "Ride My See-saw" :