It's a bit like asking "What's the best car in terms of handling and performance?"
There's a pretty big range between a Chevy Cruze and a Bugatti Veyron.
It's tough to give you a good answer without more idea of your intended use and requirements.
If you're looking for reliability, flexibility and high-quality output for commercial applications,
it would be tough to beat a Stratasys (3D Printers for Professional Applications).
They aren't cheap, but they're about as close as you can get to guaranteed results with a wide range of pre-tested filaments and predetermined calibrations.
If the price is a concern and you're willing to take personal responsibility for tweaking, tuning, upgrading, etc.
Then a Printrbot Simple or Plus are really tough to beat. (Affordable high-resolution 3D printers).
To get the full range of flexibility, you'll need a print chamber, heated bed, and upgraded hotel.
Some print shops have banks of these grinding away. They're cheap, eminently tweakable and they run like little tanks.
For a little more money, a Taz mini or Taz 5 (LulzBot) has a lot of the same flexibility and many of the upgrades already built in.
Ultimakers are certainly nice and a decent option but they really aren't that flexible.
They're more of a consumer device and don't have a lot of room for upgrade or expansion.
They are a lot less work and headache than a Taz or Printrbot, though. (or can be if you don't color too far outside of the lines)
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