There's too many variables to declare one certain truck as being the 'best'. Any truck that gets good mileage and doesn't break down all the time is good in my opinion. It depends if you are an owner who pays the bills or a just a driver. Or a long hauler or short hauler. An owner who wants to progress in business will look more at overhead expenses and less at a cushy cab. One mile per gallon can add up to $10,000-12,000 per year or more so does he want a smaller engine and better fuel mileage for a short hauler or 550 HP and lower fuel mileage for a long hauler? Yeah, I know, someone will tell me the huge horsepower engine doesn't work as hard so it gets better mileage.
The best truck for me is a pre-emissions truck with a Detroit or a N14 Cummins. The mileage is better and there's no EGR to act up. Cat engines run slow and easy and are good for torque but the mileage isn't as good, they don't live as long, and parts are $$$$$. Just my humble opinion. Jim