"Who makes the best tank" is an open ended question.....
Who makes best tank found at big box stores?
Or
Who makes best tank for all-in-one kits?
Or
Who makes best tank where money is not limiting factor?
I've bought a PetSmart Top Fin 20 gallon and 55 gallon kits and had zero problems with them. I put different filters on them though, and put the included filters on other tanks.
The Aqueon kits aren't bad, but their included filter has a small reservoir and it's hard to put you're own media in their. The cheaper Top Fin Silentstream filters actually have larger reservoirs where you can easily put a block of foam sponge and bag of bio-media in there in lieu of the cartridge.
Higher up the food chain are Fluval all-in-one kits such as the
Fluval Spec 16g, the
Fluval Flex 15 and 32 gallon kits, the Fluval Bow 26g.
If you want to buy an Aqueon tank, then I would suggest to buy the bare tank when Petco has there $1/gallon sale. Then buy a separate Aqueon Versa-Top hinged glass lid and pick up a decent
LED light off of Amazon. The
Beamswork LED's are good lights and have optional timer modules. Look for a decent heater online at the Chewy website, Amazon or PetSmart websites.
That way, you can buy all the individual pieces separately instead of buying a kit, being unhappy with it, and buying new components for it.
Spend more up front to save money later.
Also, PetSmart will price match in-store their own online prices which are usually cheaper and allow to stack their coupons w/ the price match. Download their app and play in-app game to earn 25% off coupons. They also price match the Chewy website , which they also own.
When you say best tank, then there is always the option for an acrylic tank or one with low-lead / high-clarity glass.
Custom Aquariums website has low-lead glass as an option.
Then there are the Red Sea aquariums and AIO style kits. Red Sea is upper tier.
What type of budget are you looking at, and would you consider going larger than a 20 gallon, such as a 29 gallon or even a 40 gallon breeder tank ?
Here is a link that may interest you, a thread on the forum for adding your own media to filters and doing away with cartridges.
Diy Media Guide For Top Fin Silenstream, Aquaclear And Other Hob Filters | Filters and Filtration 385506