It depends on how you are going to judge "best." Overall craftsmanship, comfort, etc. I have boots from lots of store brands and some customs as well. For damn sure, my most comfortable boots are not the ones I paid the most money for. And the ones I have that are the biggest eye catchers are not the most expensive and are likely my least comfortable.
I wear boots at least three days a week and then usually anytime I work outside or go out to eat, etc. with my wife. My #1 criteria is how comfortable they are. Lucchese ostrich is that boot for me right now. But comfort to me also has to do with design. I don't like a tall cowboy or riding heel. I feel as if they clop too much and I don't like trying to balance on the smaller pad. Walking heel suits me as well as some of the shallower flat heels. I am the first to admit that I am not horseback often anymore though. Those cowboy/riding heels sit well in a stirrup, but I am not buying boots with a feature that is nice twice a year.
To me, heel is the primary concern (after overall fit of course). Then it comes down to choice of hide--softer hides are more comfortable to me--ostrich may be my favorite by good calf is hard to beat as well. My best looking pair of boots is likely a pair of Tony Lama caimans but damn they are stiff. I love the way they look, but I can't wear them from dawn to dusk.
Anyway, all that to say I would rather own a pair of "mediocre" boots with the right heel and hide than an expensive pair that show out but I dread to slip on.