From a consumer sports car perspective, there is absolutely a 'best'.
Yes, there are special situations where you want SRA.. as throck mentioned, a HD truck, or a 'built from scratch' 800lb car where every 1lb matters...
But for a consumer driven supposed sports car, IRS is absolutely the clear cut "best" solution. It might not be the cheapest, therefore sometimes doesn't make sense (such as in the mustang, where saving $100 per car is apparently worth it), but they did this due to cost, not performance.
The mustang engineers wanted IRS, but it was canned due to cost. SRA performs acceptably in some situations, but it is very rarely the ideal setup.
Apparently nothing will convince you otherwise and just like a religious debate time spent proving points is completely wasted. There's two people arguing in this thread unable to be reasoned with, and I'm pretty sure you can easily identify who they are.
Cost, weight, and strength all factor into what is considered "the best" for a given application. IRS is not the end all be all best for every application, and that's what has been proven in this thread over and over and over again.