Good question hard to answer, mainly the term (best) is mostly depending on what you use. for me personally I prefer using Mac portals and this is why I dropped with smarters player and all apps which supports only m3u or Xui.
On the other hand are many apps that support m3u, Xui and stalker mac portals from them is the most popular Tivimate (premium version only) so if you are willing to pay for an app , you have Tivimate or Implayer or Cosmi player cause you'll not find unlocked versions from them and if you find, they are being blocked very fast.
this is why an app like Ott navigator is considered the best cause you'll find it unlocked without issues and it supports multiple lists same time from all available types and is user friendly app.
Lately I found Sparkle unlocked app which is very nice app like Ott navigator.
then are other apps that support m3u, Xui and stalker mac and are unlocked and you can add many lists but you can use only 1 list at a time like Vstro player, VU player , ProgDvb.
then comes many player that support either m3u only or m3u and Xui or supports only stalker mac.