Mac OS X isn't Linux -- it's UNIX... while similar on the surface, they are two different operating systems.
The "best" Linux is whatever one works for you. If you want high customizability and tweaking, go with Gentoo. If you want a decent desktop Linux installation that's easy to manage, go with Ubuntu. If you want a super-slim installation with a basic window manager, go with Xubuntu. If you want top-notch service and support, go with Redhat. If you want high mainstream acceptance, go with Fedora. In short, there is no "best, all-around, one-size-fits-all" Linux. They all have their good and bad points, and whichever one fits your needs the best is the "best" Linux for you.