Best Linux Distribution (linuxjournal.com)
Linux Journal: We started things off with Best Linux Distribution, and nearly 10,000 readers voted. The winner was Debian, with many commenting "As for servers, Debian is still the best" or similar. One to watch that is rising in the polls is Manjaro (7 percent), which is independently based on the Arch Linux. Manjaro is a favorite for Linux newcomers and is known for its user-friendliness and accessibility. And, now for the top three LJ winners: Debian (33 percent), openSUSE (12 percent), and Fedora (11 percent).
My favorite is Alpine because it is systemd-free, light-weight, and security-focused.
Linux is in far too many places for "a" "best" distro.
But it's not hard to pick candidates for the best for specific purposes.
No systemd and it does all the things I want. In particular, it let's me run me-tv, which doesn't run well on ubuntu because of something to do with gui libraries. (Each side blames the other last I checked, which I admit was quite awhile ago.) Before Devuan, I had to run me-tv on Linux Mint, which is a very good distro (if you're comfortable with systemd, which I'm not.)
In theory, theory and practice are the same; in practice they're different. (Yogi Berra & A. Einstein)