At the range most people shoot there isn't much difference between best scopes and good scopes. It isn't until you go to long range and varying conditions that the real qualities of best scopes comes out. At 100 yards you really don't get a whole boatload of difference between cheap, good, and best scopes. I have some cheap ebay scopes that are just fine at 100 and 200 yards. The reticle lines are a little thicker than my best scopes, but unless you are trying for long 600+ shooting that isn't really an issue. As a matter of fact they can be a help for hunting since they don't get lost in background clutter as easily. Then the whole issue of reticles. What you get may depend on what reticle you want. I like my IOR because of the MP-8 reticle.
Then reliabilty comes into play. I have had cheap, good and best scopes all fail. I've had cheap, good, and best scopes do fine. My IOR that I like so much started having problems going out of focus. My gunsmith sent it back for inspection/repair. While I was waiting (IOR has reputation for long turn-around times) I got a cheap scope from ebay. XDioptics (Chinese - seems they have several names for what seems to be the same scopes) that is on my AR10T. It now has a couple hundred rounds and is working just fine. Turns out that particular model IOR has problems not with recoil, but with shock of bolt return. The heavier AR10 bolt return knocked the focus lens loose. IOR replaced the scope and recommended it not go back on a heavy semi. They are aware of the issue and are working on it. So it is now on one of my bolts. I am looking to replace the Chinese scope when I get the money. I will probably go Nightforce like what I've got on my M1A. But until then that cheap $150 scope soldiers on.
There are so many things to weigh besides magnification and reticle. What adjustment increments do you want ? Do you want a reticle that illuminates ?
What tube diameter do you want ? How much weight ? What size objective (it will mean a difference in how high you have to mount and then may change how you have your cheekweld, etc) ?
I have found that as I age and my eyes get worse I have gone to higher magnification. I now have a problem with a multiple astigmatism that I can mostly eliminate with higher mag. So I shoot higher mag than most. An advantage is that at 200 I can easily see the holes and don't need a spotting scope. Friends like the high mag for the immediate feedback on each shot without having the spotting scope. If I take it to low magnification my eye problem is more pronounced.
So to the question of which is best. How much do you want to spend and what are you going to do with it ? If price is no object and you are just buying an ego scope for bragging rights S&B seems to be the right one. Not saying anything bad about S&B, they are a benchmark for among the best.