I agree there cannot be a best, because it is just too subjective, and there is more than one way to play a guitar. I also have some favorites.
I will start with Laurindo Almeida, who I grew up listening to because my Dad was a real fan of his. As I think back, the first guitar that got my real attention on my own, was George Harrison. There are so many others, including Jimi Hendrix, Frank Zappa, Randy Hansen, Don Felder, James Taylor, Joe Walsh, Danny Gatton, Neil Young, Duane Allman, Leo Kottke, Steuart Smith, Patrick Simmons, Walter Becker, Carlos Santana, Peter Green, and the list goes on. Robert Fripp has to be on it, though.
There are likely 30 more that I REALLY like, for different reasons. I have no actual #1 favorite. 🙂