Think it would be fair to say that they are the best non-sony studio in terms of understanding the PS3, all the other ones like Naughty dog and Guerilla are Sony owned. That said I am not sure how important that distrinction is considering it seems most Sony studios are more or less run like independent units.

Well, considering Sucker Punch Studios aren't owned by Sony and yet inFamous 2 is looking crazy good, it's a bold claim. Could it be that they're raising the bar in technical achievement with Resistance 3?

I believe if Herman Hulst, Allen Becker or John Hight read this they'd burst into tears of uncontrollable laughter. Devs like GG and SMS eat Naughty Dog and shit out Insomniac. Yea, that's right, I'm saying it! SMS >/= Guerrilla Games > Naughty Dog > Insomniac. 

You never know, maybe they've really hit a new height with Resistance 3.

Don't forget Ratchet games, they are pretty amazing. At PS3 launch they were the best. Not so much anymore

When looking at the developer i think the work environment should be taken into consideration also.  Insomniac is essentially an adult day care.  Whereas polyphony, for example, is more like a video game sweatshop.  They chain people to their workstations and make them sleep under their "desks" (i put desks in quotes because they are actually made out of mountains of their work, so not traditional desks).  They also work months, and months, and months designing a single car. 

What you want is the best effort to result ratio.  So, since insomniac barely works and can still put out good games, they are clearly the best.

This.

Insomniac is definitely in my top 5 PS3 developers but not #1. Naughty Dog is probably the most talented.

what about the sony studios? they should know it better than anyone

When it comes to talent... Arguably true. But don't get too cocky, Insomniac. After the The Last Guardian and the Team Ico Collection are released, you won't be able to make that statement any more.

Understanding the hardware, though... No way. Naughty Dog and SCE Santa Monica Studio > Insomniac any day of the year.

I just recently finished Ratch and Clank: ACIT. Even though it's 2 years old, it's still quite gorgeous. I wouldn't count Insomniac out until they drop a new game.