Since a helmet is something people wear, 'best' can seem very subjective. After all, no two heads are shaped alike, and no two people seem to have the same tolerance for weight, heat, cost, ad nauseam...
Having said all that, it would be very easy to substantiate MSA Gallet flight helmets as the absolute best flight helmet you can buy, for cub like and fling wing aircraft. But again, whether you can justify the cost, or whether they feel the most comfortable to you, is a choice you will have to make.
I am in a fortunate enough place to go through an average of one a year, and routinely try to find a better one. While I have varied the comms installed, I routinely end up with another Gallet.
A good 'bang for the buck' alternative IMHO are the Peltor helmets. Cost wise, they are on par with the 'pop your headset in the bicycle style hat' that seem to be so popular now days, but unlike those, they are a real helmet.
Take care, Rob
And one last thought... while I burn through well over 1000 hrs a year in a flight helmet, none of it is in my cub or 180... YMMV