There are, IMHO, better shotguns out there for the money or certainly shotguns comparable to the 870 (the Benelli SuperNova Tactical and Mossberg 590/590A1 come to mind). But, there is the area of parts availability/marketshare to consider, of which the Remington enjoys above all others. Aside from that, maybe the 870 Police notwithstanding, I do not really see any reason to call the current 870 the "best."
Now, if we are speaking of "older" Remington 870's, maybe things would prove a bit different. But, I personally do not think current 870s are worthy of the "crown" that they may have held in the past.