who makes the best

I say Zippy/Emacs. Maybe PC Power & Cooling or high-end Antecs. These power supplies have very robust construction and power capabilities, low ripple on DC outputs, good transient response, lots of protection features, and good DC line regulation.
 
for "normal" users, I would say PC Power and Cooling. For servers, I think Zippy.
 
PC Power & Cooling, tightest V regulation (1%) and beefiest rails (34A) in the business !
 
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