While "perfect" is subject, Not only to everyone but its even subjective to me.
I can think of several id consider perfect if i owned them, Or had a need for them.
But my CZ 452 Ultra Lux is the perfect .22lr imo for many reasons.
Very proven accuracy with hand lapped barrels all for $400
28" barrel perfect sight radius for the great military style iron sights.
Smooth bolt action built and copied from the Mouser's.
Triggers that come in at 2.5lb from the factory but easily modded to safely run at under 1lb of silky perfection.
Quality unmatched by anything in its class.
Accuracy that is on par with competition guns that cost 2x-3x its price.
Decent after market.
Loves and shoots all ammo well, From subsonics too high velocity.
Bore never needs cleaned if you don't want too as the hand lapping keeps dirt from collecting and the chamber seals so well only the breech face gets sooty.
The next step up from this gun is a $1000 Anchutz and then its a matter of diminishing returns.
Many people are known to shoot these in competition and do very well and even win beating much more expensive and modded guns.
All this out of the box, try that with a 10/22. I know thats a different animal but its often shot side by side with this gun alot and it takes a highly modified 10/22 to shoot as good as the CZ.
Here is a pic of mine with a CenterPoint 4-16x40 scope mounted.
No offense meant to 10/22 owners or Anchutz owners, Both are great gun in thier own right. The CZ is just my "perfect" gun.