Actually tequila “neat” is my favorite sipping drink. It’s amazingly delicious in tiny sips. The flavors are more intriguing than fine scotch with the right brand. I recommend Clase Azul, either platinum or reposado for a very full flavor.
The only really ultra premium tequila I’ve ever tried was Casa Dragones Joven. Enjoyed it, very nice, clearly intended for sipping, but at something close to $300.00 for a bottle I won’t be buying one any time soon, lol.