You on a PC, Mac, willing to spend serious $$, or do you have a budget.
The best are workstations that cost over $50K.
But quality of your encode will depend more on the quality of your video. If you are using DV cameras your encode will never look as good as well shoot DBeta or HD.
That being said
Bitvice
CinemaCraft
ProCoder
are some of the recommended encoders.