that's like asking what car is best, or what medication is best. It entirely depends on what you're looking to use it for. SPL events, SQ, budget considerations, types of music, type of vehicle. There is no ONE best anything that fits everybodys' needs.
I do have a list I wrote of product brands listed by bad, good, best in regards to performance and quality, but it's a VERY generalized list, and rather subjective as well. it's listed here, and you have permission to use it for your report, as long as references are listed appropriately.
I agree, there is no best, i would say it is more of an opinion type thing. All though making it a opinion would probably get expanded to much and some audiobahn nut would say there are the best- in his opinion. But i do agree, there is no best because many brands are very close in quality of products, for example Alpine and Kicker or Kicker and most RF stuff.
Absolutely, best is subjective. All we can really do is recommend reliable equipment and lead people in the direction of products that will deliver what is wanted. Once they get over that hurdle, it becomes their responsibility to choose based on what they like best. We can't choose for people or convince them that brand X is better than brand Y if they like Brand Y better.