Y'all. Dont make things personal. Opinions vary. If you disagree with what someone says argue against the points they make, not the person making the post. If you disagree with what impertinence is saying, pick apart his post and debate it out.
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Impertinence, I think the key thing youre getting wrong is the whole "developer" thing. Nintendo isnt a straight-up developer, Nintendo is a publisher with several dev teams under the name. Putting the entirety of "Nintendo" up against one other dev team is just not cricket. Its simply not fair. "Nintendo" would need to be put up against Sony Computer Entertainment as a whole, or Activision-Blizzard, or Take-Two Interactive with Rockstar under the roof... To Ubisoft or EA.
Nintendo as a Publisher is on a totally different level to 99% of the industry. No arguing against that, but when you split "Nintendo" down into the development teams (Like you would for Sony to get to Naughty Dog, Polyphony Digital, etc.) you get a totally different picture when matching the teams up against other teams from other publishers.
I dont think we can realistically pick out one single developer as being the best, because a lot of different dev temas are damn good at a whole lot of different things.
