The word "best" is subjective but according to CNET both the Panasonic DMP-BD10A and the Samsung BD-P1200 share the highest editor rating of 7.4. The Panasonic has the higher consumer rating of the two at 7.7 while the Samsung is 7.1.
http://reviews.cnet.com/4566-9991_7-...edRating7+desc
Both the Panasonic and Samsung are rated higher by CNET than the Toshiba HD-XA2.