IMO, the best GUI is Deepin.
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But unfortunately the ubuntu port is not working well
I'm happy just sitting on Debian 12 with KDE Plasma. I don't really consider any the "best", but it does what I need and has never bothered me.
Pop OS on my main laptop. Fedora 38 on the second. I like gnome
The last “beautiful” out the box distro I tried was a small one based on arch called XeroLinux that was just a customised KDE Plasma.
If you like Xubuntu then you like XFCE, which in my opinion is an excellent DE and WM, light on resources while being highly customisable.
What I run is MX Linux, which is Debian based with a few tweaks, like not relying on SystemD, has both APT and flatpak, and has a few custom tools that honestly makes using linux soooo much easier. The repository manager and gui package mabager is very good.
MX customizes XFCE with simple theming and most importantly puts the panel to the left side, maximizing vertical space. It really gets out of your way.
Deepin is great too. Unfortunately it is not fully translated so that you come across Chinese quite often.
I fell in love with xubuntu ten years ago. I wouldn't change it for anything.
I like qtile because it's configured in python. I used archlinux as os. It's hard to move to another distro after using archlinux for 15 years.
I’m not experienced in all the options, but am quite happy with Cinnamon on Mint. I tried ElementaryOS first, 18 months ago, but it wasn’t quite right. Cinnamon had given me a few points to tweak, but not too many that I’ll be sucked into it. I can do what I want on my computer and don’t feel like the OS ui layer is in my way.
KDE and Ubuntu
If best GUI means configurable and pretty, I have not yet found an alternative that can compete with good old Xfce. It is the only modern desktop environment for which I can still modify the theme of the window decorations to my liking. It is fast and stays out of the way. Using it both on Ubuntu and MX Linux, both based on Debian.
I kept wanting to try the new GNOME, but it kept failing me on fundamentals - I.e, refusing to rebind certain keys, constantly failing plugins (such as the one to merge window title bars with the topbar), and bugs gallore.
So for years, I was a GNOME 2->KDE refugees, with only minimal complaints. KDE is nice.
But now it seems GNOME has finally stabilized and conceded enough to user wishes that it's useful again. And with those things done, I'm now quite enjoying it.
i hate to say this but ubuntu gnome looks sexiest to me (if were speaking out of the box). too bad they make questionable decisions
i use fedora, but any gnome distro with this guy's themes https://github.com/Fausto-Korpsvart/Gruvbox-GTK-Theme looks great, bunch of other variants as well outside of just gruvbox