How is it possible to mention the word best without having Yamaha alongside it? How does Yamaha stack up to the competition you ask? They aren't up to the pace with the other yet, so right now they only have a 24x model, but it's the fastest 24x in the class. Why?
1. P-CAV. The Partial-CAV technology is currently unique to Yamaha burners. And this is the sole reason why Yamaha owns the 24x class. P-CAV steadily increases speed starting from 16x and reaches the peak of 24x by the 14 minute mark. This gives Yamaha an average speed of ~23.6x, that compares to ~22.7x turned in by the Zone-CLV technology which every other 24x burner uses. P-CAV completely eliminate the zones, and it's easier on the motor because it doesn't have to spin down and up during a "zone change", not to mention P-CAV will not create any gaps like the Z-CLV does requiring the laser to stop during a "zone change".
2. CD-RW read speed. Yamaha can read CD-RW disks as fast as they read pressed and CD-R disks. What's so special about that? It is special because currently there are only two other burners capable of doing this, AOpen's 24x and Plextor's 40x. This is important to users who use CD-RW discs a lot.
3. SafeBurn. Currently the best anti-coaster protection system. To start things off, Yamaha has a huge 8MB buffer, twice as much as Plextor's and 4 times Lite-On's; coaster protection or not, it's still nice to have a big buffer. SafeBurn's ExactLink technology is also superior to the competition, it works like BurnProof, except it creates "virtually zero gaps" that are less than 1um, this is over 40 times as small a gap as 1st generation BurnProof creates.
4. AudioMaster. Yamaha's new audio recording mode which amplifies the pits and lands on the CD to decrease jitter. The obvious disadvantage is that you lose some time on the CD, a 74min CD can only use 63mins when AudioMaster is turned on. Audiophiles will love this feature.
5. Mt. Rainier. The first CD-RW ever to utilize this format, other companies have followed suit, but this feature will revolutionize the way CD rewrites are handled. Definitely a nice feature to have, as far as I know the only other burner with this feature enabled in the shipping units is the Plextor 40x. TEAC will also have it by a firmware update.
6. Purple/Ice Blue LED. Not much of an advantage here, but it's very pleasing visually.
So there you have it. If Yamaha comes out with a 40x CD-RW now, it will be a clear favorite. But right now your choice at the 40x level is pretty much limited to Plextor and Lite-On. On the 24x ground though, the Yamaha CRW3200E owns.