Saying that any watch is "the best" is like saying, "Blue is the best color." "My personal favorite" would be less inflammatory.
My thinking is that the best watch is going to mean most accurate. I'll put my solar atomic G Shocks against any mechanical watch for accuracy. They're 100% accurate year after year.
Another measure of "best" might be value. While not atomic, I'm thrilled that for $100, I can buy a watch that is solar powered, has a digital compass, barometer, altimeter, thermometer, alarms, chronograph...
