What is the 'best'?
In this instance receiver.
Ive seen this question asked all over 'best' is subjective, what you mean is what is the best receiver for me. To get the most accurate answer, it helps to know what you are looking to do with your box, if the EPG (program guide is important), if you want a twin tuner and so forth.
Ive used the following -
DM500
DM800se
VU+ Uno
VU+ Duo
Openbox F3
I feel I could confidently recommend the 800se, VU+ boxes depending on circumstances and budgets, ive been pretty much out the game for a while so some of the newer boxes might be more suited for users.
The more info you give the better the answer you will get.
I don't like the Openbox personally, but my friend has one as a bedroom receiver and that was the best choice for him (money, and purpose of the box), and he is more than content with the role it serves.
This post is prolly stating the obvious a bit, but thought id chuck my 2 pennies worth in all the same.