Well, I may as well jump into the frey... For me it depends on what the end application is. For business-class servers, I like to run Debian. It's solid, fairly slim and has a decent port system. For highly secure servers, or whenever I can get away with it, I prefer BSD to linux (usually FreeBSD or OpenBSD... never been a fan of NetBSD). For my home system, I LOVE SuSE linux. I'm not sure why, but SuSE always just seems to work the way I want it to every time.
Gentoo is great for hobby system, Ubuntu is good for people with light linux experience. *shrug* There is no "best system" in my opinion. Everyone likes the look and feel of different things. Remember that, unlike BSD, linux all uses the SAME kernel, and therefore the only difference in distribution is the defauly applications. You can install SuSE and the install apt-get to download packages. It's really just preference. BSD, however, uses different kernels and systems per distro, so things are not always cross-distro usable (actually, they rarely are 100%).
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