The best at what format? What level of stakes? Whilst I agree that Texas Dolly is the GOAT, there isn't really a universal best. Polk can kick Negranu's butt heads up....but does that mean Polk is the best? (Hint: resounding NO).
I think it might be interesting to know what characteristics or metrics you use to figure out who the best is.
Helmuth prolly has the most bracelets....but as DNegs says, Helmuth " isn't better than Phil Ivey AT ANYTHING!"
I used to admire the play of Johnny Chang, back in the day. Also liked Phil Laak. It's always great to have Negranu at a table as he keeps the chit chat going and can be quite provocative.
Seeing Chris Moneymaker turn the game into something kinda cool and sexy was cool too. Well maybe Stu ungar made it cool.... But Moneymaker out the game into the spotlight, I think.
At the end of the day, poker is often a game of specialisation. You might crush the micros, but doesn't mean you can compete with high stakes players.
You might be great at Bounty Builders or PKOs, but suck at deep stack.
Thus, there is no such thing as the best.
Cheers,
JT