I have seen so many people asking this question so I thought it would be nice to talk a bit about it. In my opinion, there’s no “best” without knowing what you want. Lots of light as cheaply as possible? Or the closest you can get to daylight? Or the closest you can get to an old-style filament bulb?
For lots of light as cheaply as possible you concentrate on the lumens/Watt rating.
For the best quality light you concentrate on the CRI (a.k.a. Ra) rating. A halogen bulb is rated 100. The best LEDs are 98. Good is 95. The typical cheap supermarket ones say “greater than 80”, which is basically crap. CFL lights were/are 80. Philips and Osram also say “greater than 80” but are somewhat nicer, so presumably somewhat more greater than the others. But why not actually give a specification?
For daylight versus lightbulb effect you concentrate on the colour temperature. 2700K is like an old light-bulb, 3000K more like a halogen bulb, 4000K much like daylight (but at night it looks far too “blue” to me, and may even disrupt your sleep patterns).
If I’m replacing a spotlight (GU10) or ordinary bulb (bayonet or ES) in a room where I live and work, I’ll seek out the highest CRI and prefer 2700K. Although the bulb will be expensive, it’ll still save its purchase cost in electricity inside the first couple of years.
CV Light is one brand of high-CRI bulbs available in the UK.
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