I wonder the same thing every day.

Given that the rest of my system is virtually all accuphase, I’m quite interested in the answer to that question. As I recall though, accuphase still has a digital aspect to their tuners (about which I may be mistaken), and I have to say I love love love the all analog rendering of the MD.

Plus, while I love my tuner, taking the loss I would inevitably incur on the MD and then forking out big $$ for the accuphase is none too exciting.

This is a good website for FM info.
http://www.fmtunerinfo.com/
Many of the posters on their yahoo forum are broadcast and former FM/circuit design engineers. A great place to learn.
Am guessing it would be difficult to not find either of them being 'the best'.