We will see the Master Sun when it is out. Wait a year.
By BEST? Do you mean best TAN? or Best LOOKS?
It is a clear winner on tanning for the Magic. Even the King kills the others on tanning. (BTW, you left out the ETS Y bed.)
Entropy is sposed to tan good also. The CarCrusher.
Matrix is the clear winner on looks. It has the most style with half the tanning power.
Sunboard also is a looks winner. But with the single sheet of mirrored glass, a high uv-b bed more in line with a vhr unit. Not True HP.