I haven't used any M39 to Z adapter, but based on my real experiences with Nikon F adaptors to various mounts (Nikon 1, m4/3, Sony EF, Leica L-bayonette), the Japanese Rayqual and the German Novoflex adapters are the only ones whose infinity focus I can trust.
That said, based on my real experiences with these "trusty" adapters and F-mount lenses, I would have to say the infinity focus of Cosina/Voigtländer lenses are a little sloppy. The infinity stops of all Nikkor MF lenses I've used (28mm, 50mm, 200mm and 300mm) were spot on, wheras those of Cosina Nokton 58/1.4 and Cosina/Zeiss Planar 50/1.4 are a bit off.
Considering that the accuracy of infinity focus is more critical for the lenses of shorter focal lengths, there may not be any mount adaptor that makes the distant scale of Color Skopar 21/4.0 trusty, unfortunately...