Nowadays, it's not much about which one is best, it's more what you need. For example, you're looking for a powerful laptop the Surface Book with Performance Base is perhaps the best devices you can get.
Dell and HP are some of the best brands of laptops. The Dell XPS 13 with the infinity display is a great machine and so is the HP Specter X360.
If you're looking for a gaming laptop, perhaps the Razer Blade is what you're looking for.
It all comes down to what you need, the size, and money you're willing to spend.