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Although the "best" is a relative term...
I reckon you need to put Jim Fly and his Catseye Gear near the top. When you look at the people who collimate reflectors for high quality photography, I think you will see that many have gone with Jim's gear.
Howie Glatter is another who gets high marks for his collimation gear. Howie is known for his "Blug" Barlow collimation plug...
There are many threads on the web debating the best between these two.
I have a Blug from Howie and also got the Catseye (although I have not installed the triangle yet) kit from Jim. Both guys were good to deal with via the web.
Neither are particularly cheap but I believe that you get what you pay for.
Good Luck!
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