This is such a highly debatable topic... And there are sooooo many really good tape decks. As far as the "best" is concerned, based on reputation, here is a list of "holy grail" tapedecks that come to mind:
- Nakamichi Dragon
- Nakamichi ZX1000
- Nakamichi ZX9
- Nakamichi ZX7
- Revox 215
- Tandberg TCD 3014
- Tandberg TCD 910
And here's a short list of really outstanding decks I've had some first-hand experience with, which I have no problem recommending:
- Nakamichi 582 (from 1979-1981 this was a reference standard deck. I have one and its an amazing piece of work.)
- Pioneer CT-F1250 (Super cool silver w/blue LEDs. A beautiful, tank of a tape deck. A friend of mine had one and I was always in awe of the recordings it made and how it looked)
- Pioneer CT-F950 (Basically an older version of the 1250, very similar, same "look at me" and "listen to me" factor.)
- Tascam 122 (MkI & MkII) (A good friend of mine has a MKI and its up there with my Nak in quality of sound and build. But, I'd avoid a "studio" or "broadcast" deck as they have typically been beaten to death with regular use)
- Denon DN-790R (Denon's flagship tapedeck, very well respected. I've heard many tapes made on this deck and it is fabulous)
- Denon DR-M700 (I have one, it continues to impress me, especially since I only paid $35 for it!)
- Sony KC-K81 (My stepdad has had one of these since the early 80's, tapes I made on that deck still sound fantastic)
- Nakamichi RX-505 & RX-303 (these are UDAR decks where the tape ejects and flips to play the other side. The 505 & 303 are basically the same deck, except that the 505 is a 3-head unit and the 303 is a 2 head deck. There is also an RX-202 2-head, which is the most common. The RX-202 is basically a BX deck in an RX case, its not bad, but the other two are better and actually share much of their signal processing circuitry with the Dragon. I have the RX-303 and it is very, very good.)
- Onkyo TA-2058 (cheap, really good deck. I had one and kinda regret getting rid of it, but in its place I got the Nak 582, so I'm not too sad)
- Nakamichi BX-300 (buy one cheap, have it reconditioned by a pro, you'll be happy)
Truth be told, pretty much any of the TOTL 3-head Denon, Yamaha, Onkyo, Akai, Fostex, Aiwa, Sony ES, Pioneer Elite & Teac are worth a listen and are capable of doing a well enough job to where you wouldn't feel you were missing too much if you didn't get one from either of the lists above.
The best decks typically (at minimum) allow the user to adjust bias for different tape types and monitor your recording as it's being made. Quite a few of the Naks (like the 58X, 68X, Dragon) provide built-in test tones and allow you to independently adjust L/R bias and recording volume for each type of cassette. I know on my 582, twiddling with these adjustments the right way can result in fantastic recordings, even on mediocre tapes. I know some of the newer Sony decks have an auto calibration feature that supposedly works pretty well and eliminates the need for user adjustments.
The really important thing is that the deck is properly calibrated (azimuth & speed) and in good working order. Heads and tape path need to be cleaned every so often, and you should not let a deck go unused for prolonged periods. In my experience, the more complex the deck, the more it needs to be used regularly in order to stay in peak working condition. Kinda like a car... let it sit too long and things start to break when you do use it.
If you asked this question because you are legitimately looking for a top-line deck, you may also want to consider the avialability of support and parts. Since good tape decks are no longer manufactured, you really only have the used pool to pick from. Do your homework well, and be careful, careful, careful buying any decks on ebay. I think you might even be better off combing the classifieds or Craigslist where you can go give a deck a listen before you plop down cash. The shipping monkeys have killed many a tape deck and sellers that "don't have a tape to test" or say things like "it worked the last time I used it" are really telling you that you need to have the deck serviced.
Me, I'll take a good tape deck and tape over a CD and a CD player any day as I'm a card-carrying member of the "I listen to my CDs on tape" club.
