My wife and I had this discussion while enjoying a great dinner at La Cantine du Troquet Daguerre. Just about every guide, blog, award listing etc. feels obliged to name the "best" pizza in NYC, the "best" baguette in Paris, the "best" Pho in Hanoi. It's kind of like the Academy Awards; the best picture, the best actor, the best supporting actor in a feminine role played by a male. It's ridiculous.
In Paris, great food seems to be on every corner. There are fantastic boulangeries, patisseries, bistros, brasseries, restaurants everywhere. Who's to say what's the best? Perhaps we're better off stipulating which joints to avoid. I don't know... these "best" lists are getting boring. Does everything have to be a competition? It's so hard to compare. The good places can be so different from each other and may fit different moods, events, night's out, paletes, milestones, wallets etc. I seem to enjoy them all. The "best" is always debatable.