This has got to be about the hardest VGM-themed question I can think of.
I'm tempted to say the Tales of Phantasia OST "Fighting of the Spirit" arrange version, but probably not. I like the "First Step Towards Wars" arrange on the Ys 2 Perfect Collection album too.
I think my favourites would be Sorcerian Falcom though. "Cave II" from the Sorcerian Super Arrange Volume 1 album also springs to mind, as does most tracks on Super Arrange 1 and Perfect Collection 2. Both those CD's are gold (except a few tracks).
Finally, there's about a zillion good Chrono Trigger arranges. Undersea Palace and Zeal have some incredible arranges as does To Far Away Times.
If you want more exposure to good VGM, play some SNES RPG's. Easy solved
- Spike
Jam it back in, in the dark.