You would see, if you continued to read, that this is my point. No dev is universally "the best". For everything you might think they do best someone else will cite something they cannot do that another dev does and does well.
'Best' - " of the most excellent or desirable type or quality." "most skillful, talented, or successful" "better than all others in quality or value"
Using certain objective standards, it can be argued that Nintendo is one of the best, if not the best developers around. Subjectively, it will widely vary on preference of course.
People have been calling all kinds of devs the best since gaming forums have been a thing, now suddenly here you come with some made up criteria, telling people they can't call anyone the best. All devs make games. Whichever one they think make the best games is who people will call the best.