Is there really a best? I agree that there are many items for vanishing things but what is your venue? What is it you are wanting to vanish? Will you be face on, will you be surrounded, will your audience be front, left, and right? Those are the questions that you should be asking yourself as you look at the different items available.
Myself, I like TT for small silks, matches, cigarettes, salt
Coins I use a number of sleight of hand methods
Depending on if I work stage, I will use a pull or hold out for different items.
The one thing I was never able to get the hang of was a Toppit and if I could have mastered that, I would have probably used that in all kinds of venues.
What item has caught your attention that brought you to ask about the best?
On the border of our minds lies a place where dreams and reality are one, a world of magic...