The BEST?
The Shimano Stella FB, of course... for a number of reasons.
But, at $500 a pop, hardly what one considers most of the time.
(There are a couple of Diawa's out there in this "top end", but I dont know the specifics to comment on them).
I've been a longtime fan of the Shimano Sahara... alot of bang for the buck. ($50)
The Quantum PT series (Energy and Catalyst) are also excellent reels. (they are my current choice... the magnetic titanium bail and 8/10 ball bearings... tight design). ($89-$129)
And Alot of people really like the Shimano Stradics. ($120)
So, the best really depends upon your price range.