Tough crowd ...
Probably the four most-used-in-sequence words on ScubaBoard are "What is the best" ...
How can you answer that question? It depends on a lot of significant variables. People who write magazine and electronic reviews for products attempt to respond to the question, but can only ever do so in a limited fashion, based on the criteria they establish for such tests. And inevitably their results will conflict with the opinions, experiences, and personal tastes of many of the consumers they hope to reach.
I think it's legitimate to question a tester's process and environment. I'm not so sure it's cool to question their motives for performing the test, or accuse them of catering to advertisers. If you disagree with the results, say so and why ... that'd be way more informative.
Personally I own 11 regs ... ScubaPro (3), Apeks (4), Hog (2), Dive Rite (1), and Dacor (1). With the exception of the Dacor ... which is very old and has been relegated to strictly pool use ... they all perform just fine, even under conditions that the typical recreational diver would find to be pretty demanding. Properly serviced, I'd use any of them on dives well below recreational depths, inside caves, and in the cold water environment I typically dive in.
"What is the best" is extremely subjective ... there is no criteria that can adequately answer that question, because every piece of gear in a given price range is going to excel at certain things and have less than optimal performance in certain others, and any real objective test is going to point out what those are rather than trying to come up with a "tester's choice" of one or more that excels at everything.
It's up to the consumer to research, find out what features and functions are most important to them, and choose the equipment based on their personal criteria.
There is no "best" equipment ... there's only "best for you" ... and no test is going to be able to tell you what that is ...
... Bob (Grateful Diver)