I firmly believe there are scopes out there with better glass than Nightforce. Like USO and Schmidt & Bender from every account I've ever read. If money weren't an issue, I would own a few of those. I think even IOR has better resolution than Nightforce, and I do happen to own a couple of those. But Nightforce makes a very high quality scope for tactical and long range use by just about every account I've read about them. Rugged, good tracking, reliable, nice reticle selection, good power range, and good resolution.
I'd have a hard time saying they're the best, because I place a premium on resolution, and they aren't the best in that regard, in my opinion. But considering all the features that are important in a long range scope
, I don't think a person could go wrong spending their money on a Nightforce either. Too many owners speak highly of them for them to be anything other than a great scope for the money.