I believe this is a question without a valid answer. There are a lot of different users who have a lot of different criteria by which they judge lights, and what I like the most might be very ill-suited to how someone else wants to use a light.
To give an example, I consider good color rendering a necessity. I don't like using anything with a color rendering index under 90. I'll accept 80 in some cases, but anything under that just doesn't get used. Most flashlights don't even specify their CRI, and a lot of people say they can't really tell the difference or they don't find it important. To give another, I insist that my flashlights use rechargeable batteries of a standard size, but others don't mind proprietary batteries. I've even heard of some uncivilized people who prefer disposable batteries.
So while I'd look at a Zebralight SC64c LE and think it gets a whole lot of things right, someone else might find its output lacking compared to competitors, be disappointed that it doesn't have a charger built in, or think it's junk because they can't use disposable batteries sold at the nearest gas station in it.
Even among flashlights I own and use regularly, I wouldn't describe any as an objective "best" out of my collection. The one I enjoy carrying the most lately (a Lumintop FW3A with the LEDs replaced with Nichia 219Bs in sw45k tint, running a newer firmware version) is not the one I consider the most versatile (an Armytek Wizard Pro with the LED replaced with a Nichia 144A 4500K).