What makes it the clear cut best? Besides Ledger's joker which I actually do think is the best performace in the series and superhero movies in general.
It mostly reminds me of The Killing Joke The Joker has a cynical of humans, and uses actions believing it will reveal the true dreadful nature of humans.
Also he was able to get Harvey Dent to become Two Face including his origin, also creating irreparable damage before he died.
We get to see how amazing Harvey is as the DA which is why him becoming Two Face is utterly tragic and awful, add in Rachel says yes to marrying him seconds before a bomb exploded which is colossal heartbreak, and a worst case scenario
As a result the Jokes won, and maybe is the best example in Batman movies that he lives in a crapsack world since he took the blame for Two Face's murders so The Gotham City citizens wouldn't lose faith , and also still view Harvey Dent as a White Knight.
The whole bombs on 2 boats experiment with Citizens and Prisoners both get a detonator to the other bomb is topnotch, along woth explanations for his scars reference tp the whole if he has a past he wants it to be multiple choice.
Plus he's a mysterious character the same as the mainstream continuity version.
It seems very similar to a Shakespear tragedy story so that's why I believe it is viewed as the clear cut best.