The one lone vote for Winchester you see is mine. I won't argue with TX on the Remington being the choice of most match and competition shooters - have owned several and my first bolt was indeed a 700. You can never go wrong with a 700 or a 7. Won't argue with Ruger and Savage as being the usual good values, either. Can't go wrong with any of these.
I do think you need to put it in context, though, of what you get for your money, currently, as well as define what you mean by, "best". The old pre 64 Model 70, for instance, was never regarded as a super tack driver, but it was the rifle of choice for expedition hunting and dangerous game because of its superb reliability, butter smooth action and total committment to construction quality. It was made in the classic Winchester fashion of that era - machined excellence and a great deal of hand fitting. It's why these old 70s still command a premium price.
That approach, of course, changed in 1964. The Model 70s that followed over the years were up and down as far as quality and Winchester played a bit more with the original design in an attempt to compete with the cheaper to produce Remingtons. Some of the USRAC era Model 70s, though, were excellent.
In 2006, the old New Haven plant was closed and FN, who now owned Winchester, moved production to more modern and up to date plants, worldwide. In the case of the current Model 70, production is in a plant in S. Carolina that is state of the art, producing guns for the government - sniper rifles and machine guns - as well as making the current Model 70.
So, how does the new Model 70 rate with the old? For one, the new 70 is machined perfection to a level that the old 70s could never achieve, thanks to modern technology. The triggers have been upgraded, fully user adjustable and completely free of creep. They break like the proverbial glass rod, fully the equal of some custom guns I've shot. The amazing thing about these 70s is their consistency. Have shot three different guns and each gun was identical in its trigger. Once adjusted, you cannot tell one from the other.
Quality control is heads and shoulders over what you get with other bolt guns currently being produced. I mean this, sincerely. Of the three new 70s I have owned and shot, I have yet to find a single flaw - not a single one - on any of the three rifles. Two friends that shoot these new 70s report the same thing. Compare that to the pig in a poke you are getting with current Ruger and Remingtons, out of the box. Plenty of articles on the net that will support my claim, though, so check it out for yourself.
Accuracy is now a completely different ball game with these new 70s. Winchester guarantees 1 MOA accuracy for three shots using decent factory ammo and so on. This is no bull. All three of my 70s have done this with factory ammo, first time out. My friends report the same with their 70s. Again, consistency of these rifles is amazing. My two friends, all of us with a Model 70 Featherweight in 257, get the same accuracy with the same loads almost down to the same tenth of an inch. That is just plain spooky.
I did sell my 243 Featherweight. Originally, I got the 243 thinking it would provide a bit more performance with lighter bullets than my two 257 Roberts Model 70s. Not so. My two Roberts guns handle lighter 75 grain Vmax bullets with accuracy that rivals a varmint rifle.
In my opinion, you cannot buy a better made rifle than these new 70s unless you go custom.
Did I mention they aren't exactly ugly?
70 Featherweight, 243
70 Featherweight, 257 Roberts, maple edition
70 Super, 257 Roberts