Hi, define the "best".
If you really just want the "best" audio quality and features, you more or less need to look at the top of the line Nothing products like the new Ear (3) or Headphone (1), it's not only features and overall sound quality, but especially the Advanced EQ feature which lets you finetune your sound experience on a new level.
Yet the best is always relative, don't have the money for either product, you'd need to look at what's good within your budget.
It's also about the style, do you want small, highly compact (in-ear) earphones or bulky, obvious over-ear headphones? For example I love going light and never use actual headphone, earphones however fit in pretty much every pocket.
