I've been looking in to this subject lately. All except the "best of the best" part, because I've run across some solutions over $1000.
What I seem to see is that the cards based on the reputed better chips, don't necessarily get better reviews.
The cards I have been looking at are based on Conextant or Phillips chips.
The Phillips SAA7130-SA7135 chips supposedly are the best, but I've found few cards in the US use these chips, notably the Asus TV FM.
The Conextant CX23883 is next in line, showing up only in the MSI TV@Anywhere.
The baseline chip is the Conextant 878A, featured in the Leadtek WINFAST "DELUXE" TV2000XP.
What I find is, the cards that feature the supposedly newer/better chips, get mediocre reviews, while the reviews for the Leadtek glow. Makes it tough to pick. I think maybe it's because the older card has a better, more mature software bundle.
And as you'll find, it's damn near impossible to find anyone around here that's used more than one card.
Try looking in the forums here:
http://www.dscaler.org/about.htm or here:
http://www.tv-cards.com
Also, Newegg has a fairly large selection of these cards, with some customer feedback:
http://www.newegg.com/app/manufactory.asp?catalog=47&DEPA=1