I think saying 'this is TEH ultimate champion of all time and everything else is second rate' about anything is wack regardlessly, usually because i like more than one thing and cant decide on an absolute favorite. Sometimes with some things you have like a favorite, but like with music and movies and tv its hard for me to say 'best' this or that is the 'best'. Everything is different, so it would be easier to say something was better or the best in a certain context, get what im saying?
On topic though, Seinfeld was the absolute BOMB! I loved seinfeld. That shit made me cry with laughter at times. I love that goofy look he gets on his face, and the characters are awesome (kramer, george, elaine). I agree with other people above, simpsons and fresh prince was damn good too. Out of just these 3 the whole style is different, so how can you say that one of them is generally the best at being a sitcom than the others?