One that costs at least $3,000.00 USD, is fist focal plane, has turrets that match how you range in either MOA or MIL, and has a reticle that ranges in the matching MOA or MIL, and has a reticle that matches your shooting needs. You also need the magnification to match your needs, from a fixed power to a variable. It should have at least a 30mm tube, or larger too.
It is not a one size fits all. The ‘best’ is subjective. Some will swear the best long range scope is a fixed power 30mm tube with a 40mm objective lens in MIL. Others will say a 16x32 with a 34mm tube and 56mm objective with MOA is better.
But one must also know that the rifle plays a huge part, along with the scopes mount and rings, and the ammo.
Most of the high end Schmidt & Bender’s, Leopold’s, Steiner’s and a few others are considered the best.
But Nikon, Vortex, and Night Force tend to be names some try to push as best…