"Best" is a generally broad statement and should be taken with a grain of salt when hearing from other people. The majority of Android users can appreciate the Sense UI because of the way it's almost indefinitely intuitive.
Personally, I love the Sense UI -- and If I could have it (well officially at least) on my Droid then I would. That's why a lot of users use alternatives such as Home++, Open Home, Panda Home, or AHome.
You're always going to find "Hero/Sense" themes on these apps, but nothing really like the actually thing itself, remember that.
