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"Best" is a bit hard to say -- ask 20 people and get 30 answers.
Fine Santal Absolut tries to emulate the Art of Shaving Sandalwood, it seems pretty close. It is truer to real sandalwood than most. While not at the "elite" level, this is a nice performing tallow-based soap.
Haslinger has the regular Sandalwood and the Spa Sandalwood. Both scents are on the milder side, but pleasant enough, the Spa version is a bit stronger. Haslinger performs very well and is a vegetable-based soap.
Back in the day, I used Proraso Red, paired with the pre-shave cream and matching AS splash. The feel, the shave, the skin - it was all great. That said, I grew tired of the scent. Sandalwood is just not my thing. I wanted to try DRH Sandalwood, but decided there were far too many other DRH soaps I'd rather use (Windsor, Lavender in particular).