The best depends on what you want to do like, one-offs vs event work... Opinions vary so best to make a list of all options, download and try each with some of your most challenging raw files. Some are better for extracting the most detail, others the most DR.... Know your needs and try before you buy.
I used to use adobe CS6 but now use Capture One for my raw converter and export to use photoshop for plugins... C1 seems fantastic and prefer over adobe. PhotoNinja is a great raw converter but a bit clumsy interface plus it is CPU intensive and i am running on a dual, not quad core. PN seemed the best for noise and excellent for DR but does not do catalogs. C1 is very responsive. I have tested most but the 'best' is subjective.