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@Tracy about XF ! 😂
The best one is the one that fits what you need and at the price you can afford to pay.
There is no right answer out of the box. But some (📣) would try to make you believe that there is.
How about sitting down and doing a feature set comparison to see which offers more features. But that does not equate to necessarily to one being better.
If you only need a simple forum, then XF or Woltlab should be looked at closely due to the cost difference between them and IPS. Woltlab (based upon features offered in base script) offers a CMS type system in the Forum core that puts XenForo's sad attempt at articles to shame, so if a CMS is of interest, Woltalb may be a better choice if on a limited budget.
Another option (free for self-hosted but you can get a paid subscription of SaaS) is Vanilla.
If you start needing more of the add-ons like a resource manager, gallery, groups, reviews, directory listings and similar then IPS starts to edge out Xenforo quickly and is pushing Woltlab also. Vanilla doesn't have a lot of extensions that are available for XF/WoltLab/IPS.
When expanding to more than a simple forum, you have to look at the cost difference of getting them all on a somewhat level playing field. If you have very little coding ability, then Pages won't as big of a financial benefit as you will probably have to hire an outside developer, but for those that can do some basic coding, you can create your own add-ons that can compete with the 3rd party ones you have to buy separately (which increases that scripts overall cost) from 3rd party developers. So if you are unable (or choose not) to code, then the IPS cost would increase due to the need to engage outside developers.
As for which is "better" for use. That will vary for each user/owner. You adapt to all of them, but the users are what are more important. Look for what other larger, more popular sites use in your niche. Those users are going to be comfortable with the way those scripts work. Using a different script may turn off some users as they are "set in their ways" and not want to learn a new process, so this could have a bearing on what the "best" script is for your site.