Hello! I’m looking for reamper/DI box that’s capable of 1:1 results. By that I mean a smart box that does the hi to low/low to hi impedance changes giving you the same in as out.

The Millennia Media TD-1 was a very elaborate preamp/eq/reamp/di box from an A-list company. No longer made, but can be purchased on the secondary market. It was a strange combination of features that added to its price, while not necessarily adding new buyers. I believe that's why it ultimately lost sales momentum. It certainly wasn't due to lack of quality. Millennia is top-drawer, and it is/was child's play for their design team to "understand" re-amping.

You listed "best" in your specifications, so I feel no compunction recommending this secondary market $1700 candidate. If you want fully-professional re-amping, with a world-class preamp and other features included as bonuses, the TD-1 is certainly a device to consider.

From a more utilitarian side of things, Radial Engineering makes quality, durable signal-problem-solver boxes of all sorts, including re-amping:
https://www.radialeng.com/product/reamp-station

Little Labs PCP or GB Tracker.

I use the radial ProRMP, I have never been unhappy with the results.

DAV make a very affordable one as well that seems good.

+1 for the Radial here. I also use the older analog Suhr Reactive Load when I do it at night.

the Little Labs IBP also works as a reamper. As well as a direct box and of course, it is an IBP. I love using this as a reamper.

IMO, it does that "ghost guitarist" thing really well. IOW, it doesn't sound like someone is 'making a DI signal louder'. It sounds like someone is 'playing a guitar' - live, right now. To me that would be the acid test for a reamp box.

I also have a good opinion of the Radial X-amp which I have used at other studios.