The best note taking app for the iPad is the one with the features you need for the task or context at hand.
I agree that Notability is best at audio mapped to handwritten or typed notes, but I rarely need that feature. Notability's drawing tools don't shine for me, so it sits unused most of the time.
The best app for my digital planner is Noteshelf, as its drawing tools are miles ahead of the competition. I like to draw and paint in-app, and in Noteshelf I have the option of a pencil, and I can use the highlighter to layer colour and achieve more intensity.
When I'm teaching over Zoom, the best app for the way I work is GoodNotes.
Number one step in choosing the "best app": know what you need! Step two: know what's out there.