I'm one of those people who has a long wish list 
of cels (though I found three at Anime Expo this 
year! ^_^) and as much as I wish for a great 
Hotohori cel, there is one cel that beats even my 
favorite emperor out.

The third season opening set up for Yue and 
Yukito from Card Captor Sakura.  It appears to be 
a background, two crossing pan cels (one for each 
character) and two (maybe more) effect layers.

Of course I've never seen it.  Probably never 
will (except in the anime itself) but I can dream 
about it, right?  Dreams are still free!  ^_^