I must preamble the main premise, with my own terse opinion of TW3 and the semantics of the question.

The Witcher 3 isn't my favorite RPG, which I feel qualifies me to posit this question; is the Witcher 3 the BEST RPG ever?

Not your favorite, but as ultimately a product of entertainment, is their an RPG that is not only as kaleidoscopic, but so accomplished across its many facets as to challenge or supersede the witcher 3 as the best RPG ever?

There's a paucity of RPGs, if any that can offer excellence (or at least purported excellence according to the larger gaming industry) in: Storytelling, theme, narrative, aesthetics (the Witcher 3 is possibly the most beautiful rpg ever), characters, accessible yet pensive combat and RPG mechanics, choices & consequences, lore, characters, enemy types and variety, variegation of environments, and a PC that isn't entirely stolid without being invasive.

Without belaboring the point TW3 isn't my favorite RPG (that would be New Vegas), but I'm struggling to think of an RPG that offers as much as the Witcher 3 across a greater number conventional RPG facets, is there one?

I'm very tired, so please excuse the grammar

Yes for me absolutely. I find it more enjoyable to play The Witcher 3: Wild Hunt than any other RPG video game so far, followed by The Elder Scrolls III: Morrowind.

I have 270 hours played of The Witcher 3: Wild Hunt and I'm taking a break from playing until the Hearts and Stones expansion pack is released in October 2015, I'm thinking of taking a even longer break to wait for all of the patches to be released and the second expansion pack which will be released for sale in 2016.

The Elder Scrolls V: Skyrim just bores me of playing after more than 30 minutes to 1 hour every time I start playing it.

The writing of the main quests and side quests are fantastically written I don't get bored by listening to what the NPC's have to say and what happens in the video game world depending on the choices I make, sometimes I will get NPC's who will hate me, sometimes I will fail some quests because I did not save a NPC from bandits or I did not save a village from bandits, etc.

Aesthetics aside, I think Planescape: Torment is the best. 'Tis only my opinion of course.

I generally speaking do not like to state which RPG is better. I go more with am I have fun and enjoyment in playing the game.

I did not have fun playing the game and did not get much enjoyment from the game. The game looked great but the game felt empty to me.

Many games come to mind before Witcher.... Many, many, many games.