The best grinder out there is the one that works for YOU. As everybody has pointed out, there are tons of variables ranging from what you grind, how you grind, to what you pocketbook dictates.
Over my career I have ground of every commercial grinder that is available. I personally dislike the "two wheel" designs such as the Burr-King and Hardcore. Just too limiting, and changing attachments is time consuming, and often times requires a toolbox full of tools. (again MY opinion)
I personally like the "three wheel" designs such as the square wheel, bader, and KMG. I find them more versatile, and easier to work with/around.
Right now, I don't think there is a better grinder on the market, FOR THE MONEY, than the KMG. A big part is the customer service that Rob Frink provides. There is no other company/machine out there who will take care of you like Rob does. Believe me, that is a BIG thing when something goes south, or you need help/advice.
OK, all that being said, we turn to the "build it yourself" variety of grinders. I have always been one to tell folks to purchase a top end grinder, and not waste you money trying to build your own. The reason? When you pay those "big bucks" for a commercial grinder, you are paying for precision...that means everything is square, all the wheels align, and everything works is harmony when the machine is running. Recently I have built several of the "GIB" grinders for others, and even put one in my own shop. The key with these type of "do it yourself" grinders has been taking the time and effort to ensure you build it "right". I've done a number of modifications on the GIBs that I've built, and am still learning more with each build. I would say that these types of machine can be created/built to be as good as most of the commercial machines......BUT....THE BUILD MUST BE DONE IN A CAREFUL, PRECISE MANNER, AND MODIFICATION MUST BE MADE. If you don't have the time, patience, or ability it's best just to purchase a commercial machine.
When it comes to grinders, a person's tastes will become sophisticated quickly. I also have the opinion that a person who is serious about knifemaking should purchase/build a top notch machine to begin with. You'll never have to buy/build another (unless you just "want" another) and your skills will grow to match the capabilities of the machine.