I'd suggest there is no single best 300B tube. All the premium/boutique 300B's have fair share of positive reviews, based on other's impressions I'm quite sure I'd be happy with any of them. The only issue I've seen with any of them is premature failure, and this may be an amp related issue, in that some manufacturers jack up plate voltages.
They all will be worthwhile upgrade over the standard grade 300B's. Upgrading power tubes in general is one of the most effective upgrades available, have major bearing on sound quality.