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.
Fair enough. OP makes a statement about Nintendo being the best and me and many others disagree.
Just leave it at that.
iPhone = Great gaming device. Don't agree? Who cares, because you're wrong.
Final Fantasy VI (iOS), Final Fantasy: Record Keeper (iOS) & Dragon Quest V (iOS)