Ill go with an old friend of mine, the Simplicity Landlord. *Up to 69*
They have a rugged but simplistic design, and are built very good.
Everyone ive talked to has yet to have any major issues.
They have a good drive design, and a tank for a motor.
They have a wide range of attachments, many of them are easy to find, and cheap at that.
They mow better than any other tractor, and i dont think there is any arguing there.
If you buy a landlord, expect to get a good quality tractor that will take all that you throw at it.
And as previously stated, the best tractor is one that will do what you ask it to do, with no complaints.
There is no best, proven by factual evidence, just opinions on what are the best.