There really isn't a
best, though that really depends on who you ask.
Most manufacturers make a range of boards, capable of great performance based on the use case. It's important to take current and future upgrades in mind (so if you're going to RAID m.2 drives, that will drive your choices), or if you are going to tweak for performance (mild-medium overclocking) or if you're going to bust out the liquid nitrogen for hitting your personal best.....that will drive choices too.
Overall, what does your budget look like? What hardware do you have you could reuse, and how will you be using the machine primarily?