The poll asks us "Who MAKES the most desireable revolver?" The question is definitely not, "Who MADE the most desireable revolver?"
I'd have said Colt makes the most desireable revolver if the Python were still in production and those that were recently produced equaled those of its glory days, but they do not.
I'd then say Smith makes the most desireable revolver. In reality, they haven't made a desireable one in quite a long while. The current ones are aesthetic eyesores, chock full of MIM, and given one of the silliest internal locks yet devised. Some of the best models, the M19 3", and the blue ones generally across the board, have all been replaced by inferior "Scamdium" product.
For me then there is only one correct answer for current production. For a new revolver, Ruger is the only game in town.
However, I always keep an eye peeled for a minty S&W or Colt from the increasingly distant past. They both used to make very desireable revolvers. The current wares of both those brands hold none of the old mystique in my mind.