Best ever covers a lot of territory. The most accurate I've owned is a Smith model 41. The best value is my Ruger MkII Government Target. The one I strap on every time I go for a walk in the woods or ride in the boat is a S&W Stainless Model 63.
I only know Doug from his posts, but he likes accurate firearms. His two picks are very accurate. Others here are into tactical and they might choose a Sig or 1911 rimfire conversion. The best depends on the shooter, the target and the situation.
Boat owners agree that NO ONE boat will do it all. You have to have several. Guns are the same way. Each can do more than one thing but all excell at only one thing.
Over the years I have bought sold and traded alot of 22 cal. pistols, Colts,High Standard,Ruger,Smith and Wessons, I kept some of good ones, but the one I will not sell or trade is a Smith and Wesson mod 17-8-3/8" barrel with trarget grips hammer trigger I bought new in 1979 for 169.00, I paid it out over time in a
lay-a-way type deal, at the time I think I was only making about 2.00 or less per hour working, so 169.00 was alot of money at the time, its still a great shooter.