"Best" in what regard? In terms of customer service, MSI has one of the smoothest/easiest RMA processes I've ever used. I've heard good things about Zotac too, but never had to RMA anything with them. Far more horror stories from Asus/Gigabyte floating around though.
Build quality? That varies from one line of cards to another. Asus is almost always near the top, but you'll pay through the nose for it too. MSI is great there too.
Resale value? Asus cards def command a premium, up there with founders edition models. I sold my Asus 3070 Ti for more than some 3080s at the time.
Cooler performance/fan noise? Again, varies from one line of cards to another, but MSI and Asus are almost always chart toppers. (Honorable mention to PNY during the 40 series).
TL;DR, that's too broad of a question to answer succinctly. Decide what's most important to you and check reviews for models you're interested in.