Ya know, I never really choose to build a kit by whether it's "the best" or not.
I choose a subject I'm interested in and want to model, THEN I look for the best kit available for that subject.
If I'm not interested in the subject, I wouldn't bother building it, no matter how great a kit it may be. For example, the recent "Karl" from Dragon is supposed to be an excellent kit, but I have no interest in that vehicle whatsoever. Not gonna build it!
My point is, I recommend seeing what the world of armor (or whatever your area of interest is) has to offer, and choose from kits of subjects that appeal to you.
THEN you can ask,
"What's the best T-34/76 kit in 1/35?"