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To some they are the best, to others there not, and as such one should not go about parading and claiming that a company is the best, when it's only your opinion and not fact.

I personally think Nintendo is the best company, when it comes to milking their franchises, and making gimmicky peripherals successful.

I am also of the opinion that Sony is the best company as well, for risking new IP, taking a hit to provide me cutting edge technology at the time the console launches, and in general giving the media features I love.

Same may feel the same as me but for the Microsoft, and most likley for the same reasons as me as well.