I'm curious of peoples opinion on this. My opinion is split between the evolving Tales combat system, Tales of Vesperia is my fave of them so far, and Final Fantasy XII.
People can argue for turn based systems or against. Most of the time the "non turn" based system is actually turn based but hard to tell when its an active turn based system.
That said, most people seemed to dislike the combat system of Final Fantasy XII, yet I think it was if not the most one of the most innovative systems thus far. Allowing you to build smart AI character actions via the gambit system or hunker down and issue commands per active character. You could build up your sub characters to do fight how you wanted but completely control every action of the main character.
I liked Vesperia because of the combo system and the use of combo linking to create hundreds of combos. The Tales series should get applause for finding a good system and continuing to evolve it in each game.