There really isn't a best or worst becuase generation to generation that can change wildly.
Also best is subjective... Best PCB/Build quality, best value, best warranty support, best cooler, best high end, best msrp card etc can change and isn't always the same aib.
It also can vary greatly depending on tier of gpu. All the 4090s are pretty good but all the 4060/4070s are not for example.
Keep in mind there are people out there willing to spend 4090 money on a 4080 strix that will never come anywhere near to being as good as a 4090 FE just to have a strix so even person to person what they consider best can vary greatly.
It is probably the closest answer to reality: it depends. Build quality and features can vary over time and between tiers.
One thing for certain, Nvidia themselves have a very spotty track record on their Founder Edition cards. The cooler on my RTX 2070 SUPER FE is terrible and the fans are noisy; for a while it was under a full-length waterblock. That made it tolerable. Today it sits in the closet as a backup unit. But like the Sapphire Pulse RX 580 that it sits next to, both cards are just tired old GPUs that use way too much power for what they can do compared to modern silicon.
However the stock cooler on my RTX 4080 SUPER FE is great and I have no desire to mod the card. From what I could tell the Asus TUF Gaming coolers from the 30 Series (Ampere) were pretty capable, at least for the RTX 3080/3080 Ti. The Ada Lovelace TUF cooler looks about the same so I would expect pretty decent thermals and acoustics.
It's also worth pointing out that most of the AIB partners often have different product lines for the same GPU. For Asus I think it's ROG Strix, TUF Gaming, KO (maybe that has been discontinued), Dual, and probably some others like ProArt(?). Since the coolers and pricing are all different, they are all different value propositions.
I also have a couple of lower end EVGA cards. Too bad they are out of the GPU business. I paid full retail for one card, got the second at a hefty discount as a B-stock unit. EVGA's B-stock offerings were sometimes pretty good. I even got a bad one and they exchanged it without a hassle. EVGA's good customer service is sorely missed.
Today I'm particularly pleased with the cooling solution for my Mac mini M2 Pro (integrated GPU/NPU). It runs way cooler than my old Mac mini 2018 (Intel i7) despite having the exact same form factor and the M2 Pro's fan is barely noticeable even when the SoC is running flat out. From an acoustic standpoint, the Mac mini M2 Pro is the best computer in my house, way better than any of the Windows PCs.
Because of this big variability between GPU generations, manufacturers and even product tiers, it's imperative to read reviews and pick wisely. Being loyal to a specific brand isn't likely to result in getting the best version of any given graphics card especially when you look at a performance-per-dollar value perspective.