People have their slight personal preferences but the truth is it is hard to go wrong with the top tier set from any of the major premium manufacturers, but you are usually looking at $350ish, give or take some depending on the set.
That said, among the top tier sets, the "Aramith Tourament with Duramith" set might edge out the others if a vote were taken but would be right there vying for #1 in any case. Wayfair currently has them on sale for an unbelievable price of $279.99 shipped (37% off), the best price I've personally seen.
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I haven't personally played them yet, but for those wanting to keep the budget real low, it seems the consensus for best value top quality balls might be the Dynasphere Bronze with most everybody saying that as far as how they play they are right in there close with the best. Curiously they are no longer showing on the manufacturer's website so maybe they are being discontinued? Maybe they figured out they are selling them too cheap and will make a tiny change and re-release at a higher price? Just speculating, but they definitely seem to be hitting way over their weight for the price based on all the reviews. They can be had from a known quality seller below for $100 shipped.
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