I use Car and Driver reviews as a point of reference (among others), because I normalize for their well demonstrated preferences and aversions. With that perspective I can report that a Car and Driver vehicle rating is by default based on testing the vehicle, not living with it. As such, for example, they don't consider reliability and maintenance in their ratings.
If true, then a 10/10 rating from them just means that they were smitten by the vehicle's performance and character during testing.
Elsewhere, they do other kinds of evaluation: instrumented tests, long term use (that specifically considers reliability, maintenance and ease of use), and subjective driving tests expressed as narrative.
In Car and Driver's usage, therefore, "the best cars" means 'that we like to drive', not 'that owners are happy with'.
On the bright side, I've noticed that they will as soon give a 10/10 rating to an econobox they like as to a hyper-luxury vehicle. Whereas this could mean that they weight heavily for fitness for purpose, I have long believed that Car and Driver simply likes certain driving characteristics enough to give them precedence wherever they're found.