"Best"? I always love these 'what's the best....?' threads.
Best has no meaning whatsoever without some context. It's like asking 'what's the best car' or 'what's the best restaurant' or 'what's the best house to buy'.
Only about a million factors would change the definition of best, and therefore the answer.
As for the claims of Tracking Point, if the concept is to use sensor data fed back into the sighting system to modify sighting to compensate for expected target position at time of bullet impact, it makes total sense to me. If they've managed to actually do it and make it work, then yes I think significant hit improvement is totally possible. From a computational perspective, it's not rocket science. Oh wait, actually it is. The notion of using some sort of predictor-corrector algorithm for generating the orbit of ballistic objects is way old, and way successful. Using similar technology in a hand-held weapon sight makes sense. I was just thinking about it a few days ago in fact while walking the dogs--about a decade too late, it seems.