The question you ask opens a can of worms.
All rebreathers essentially do the same thing and most people will claim their unit is "best" since they've undoubtedly spent a lot of money on it. The reality is there is no best or perfect rebreather. Such a beast does not exist.
All units have their pros and cons, it's best to research the features you want and decide on a unit.
AddHelium tends to be a good resource as they have instructors and sell multiple units (They don't just push one particular brand/unit).
Add Helium - The Rebreather Guide
I would start buying narrowing down specific options you're looking for and ask yourself some of these questions. Once you have narrowed your choice down I would start by taking some test/rides and demos on those units by reaching out to qualified instructors, most will be happy to give you a demo.
Do you want mCCR, hCCR, or fully electronic (eCCR)?
Backmounted counter lungs or front mounted? (There are pros and cons to both, read them and decide which you prefer)
Do you prefer to pack your own scrubber or buy prepacked?
Shearwater Electronics, Petrels and NERDs, Fischer Cables?, diveCAN or does it use it's own funky electronics?
Type of scrubber, duration, design? Does your scrubber basket look like a coffee maker?
Build material and quality of the unit? (Does it look like a science experiment gone wrong? Trick question.)
Cylinder sizes, type and availability while traveling? (Will the unit accept different sized cylinders, does it require inline valves?)
I will admit that I am a novice on my unit, having just broken 75 hours on it but I am happy with my choice. I purchased a used rEvo. For me there is a very large rEvo community in New England which means parts are easy to get and there are many people locally with lots of experience diving them.
I dive a rEvo II mCCR mini. It's size makes it very easy to travel with and I can bring it on a plane as carry-on. It is a mCCR unit which means there is no head that I need to send back to manufacturer and most of everything on the unit I can service myself. It accepts 2L or 3L (Steel or Aluminum) cylinders without issues.
I myself prefer backmounted counterlungs (more streamlined but you do lose flood tolerance and some work of breathing) and I really like the dual scrubber design of the rEvo.