Some people believe that the most expensive one must be the best. Or the newest model must be the best. Or the biggest, or…
The answer is not quite that easy. “Best” really depends on what you want the item to do. For example, few people would argue that a Neumann U87 is one of the most respected studio condensor mics around. It’s been used on thousands of top musical recordings. But if the task is to do a locker-room interview after the game, a handheld dynamic mic like Electro-Voice RE50 would be a better choice.
For another example, what about headphones for the radio station? The host will probably use an industry standard, like a Sony 7506 or Sennheiser HD280. But for those times when you need something for the guests, or the part-time volunteer staff, or to take with you on the remote broadcast, you may want something less costly to replace in case it gets damaged or lost. For those instances, a 5-pack of Sennheiser HD202 costs less than just one of the others, and they sound really good.
So, “which one is the best?” is only part of it. The complete question should be “which one is the best choice for what I need to do?”