That's what I don't get about boot reviews in general and indeed specifically. Surely if there is no best ski there is even more so no best boot? Isn't any boot highly specific to the skier, their tolerance for tight fit vs comfort, their skiing style and aspirations, whether they will be wearing all day or just for a couple of hours, what aftermarket mods they are going to make re liner, footbed, boosters, shims etc?
The best a review can do is describe features and design intent with a bit of data on weight, dimensions etc and whether it felt substantial or made of cheese.
I should add that maybe I'm coming at it from my own perspective of what I need in a boot and those that I know who have been through the "boot fit despondency cycle" one way or another. Maybe there is a huge rump of the market with normalised feet for whom any boot will do and the concept of "best" boot recommendations do make sense.