There are good microphones, and there are bad microphones, but pretty much all of them are limited by the nature of the technology — specifically, the diaphragm that moves in response to air. The structure of that diaphragm will affect the sound that's recorded, even if that influence is minute. There's simply no way around it.
Or is there? Inventor David Schwartz says his Laser-Accurate micorphone is capable of recording "pure sound." Instead of conventional transducers, Schwartz's mike uses lasers to scan an air chamber filled with microscopic particles (read: smoke). When the particles move in response to sound, the laser detects the motion without disturbing the air (at least not in any acoustic way), so the vibration — and thus the recording — should be as close to acoustically perfect as possible. In theory.
The laser mike looks like a promising new technology, but it's clearly in the infant stages. If you check out the second vid through the Continue link below, you can see Schwartz has to shout to get the smoke microphone to get a decent recording. If he can somehow get a working product, though, it would certainly quickly become the go-to mike for the recording industry.