Rockstar & CDPR, that's about it.

As of right now, I'd say Rockstar, but the problem is they haven't been doing much of anything since GTA 5. We'll see what happens when RDR2 comes out, but I'm not liking those rumors about the game having lootboxes. Hoping it's just a rumor.

CDPR, Rocksteady, Rockstar, Naughty Dog.

For me it's bethesda, rockstar, and ubisoft.

Also cdpr is overrated.

I very rarely play Western games nowadays. The Western studios I respect, often don't make games for me. This is largely because I tend not to like shooting games so much. But the Western game developers that I respect tend to be:

1) Blizzard
2) Irrational Games
3) Firaxis Games
4) Harmonix
5) Bioware

Capcom, Kojima, and Square Enix are all Japanese developers, although I suppose you could make the argument that Crystal Dynamics and Eidos count as Western subsidiaries of SE.

O/T: I can't with any sincerity put Ubisoft or Bioware on a list of best developers; neither of them have made a particularly good game by themselves in the past 5 years and that doesn't look like it's going to change anytime soon. Netherrealm deserves an honorable mention for the work they've done with various fighting games. I think my Top 5 list would be Firaxis, Rocksteady, Creative Assembly, Irrational, and Bethesda. 

What is meant by "best"? Popular? A consistently good average on Metacritic? A company that elitist form-goers approve of?

If we're discussing developers that it would benefit Nintendo getting closer with then I would say Gearbox, Insomniac, Epic, Ninja Theory, and Obsidian.

All the big publishers go without saying. Warner, Activision, Ubisoft, Bethesda, EA, THQ, all of them.

I think all of the big names make great games. Sure, they make an occasional dud, and they release some without sufficient polish. They also try to milk money out of gamers however they can. But, at the end of the day, modern AAA games are incredible works of art. I appreciate nearly all every big game by every developer in some way. I'll even extend this to EA.

The best I will say Blizzard.

Image and Form

Yacht Club Games

WayForward

Chucklefish

TeamMeat

You get the idea ;)