What are we talking about? Let's define the best tie based on style/design, quality (how does the tie look after a couple of days?), fabrics quality.
Two differentiation can be made:
The Most Luxurious Tie In The World Zilli makes a very good tie, but also adds fine details like special self tipped back blade and gold gold detail (back). Some Stefano Ricci ties are pleated and have rhinestones.
The Best Tie In The World Several brand hand cut their silks, hand stitch the tie, often sevenfolds and even use a soap (French/ Moroccan) for a subtle finish, brands like Massimo Bizzocchi fine tuned their jacquard silk to an expert level for a great knot and long lasting enjoyment.
Hugo Boss is a good benchmark tie as a $95 - $125 tie which has been pretty similar for decades, quality has been consistent but nothing special, all ties mentioned are hand made in Italy (exceptions will be mentioned).
Note: The retail prices for an Italian made tie is $100+, with popular brands like Tom Ford, Gucci, Brioni and Zegna being prices above $200. When a tie comes from Italy ($100+) you know it's hand stitched and made with precision. The necktie is one of the few clothing/ accessories which most luxury brands still produce in Italy (dress shirts and other items of several brands have moved outside of the country in the last two decades.)
Most Exclusive Quality Tie In The World
Brands for most exclusive quality tie in the world. This category would showcase craftsmanship and exclusivity which means quality but not always the best choice for long term maintenance (assuming you might wear the tie on a regular base.
Exclusive Quality Ties:
Finamore Napoli: Unlined Sevenfold Ties
You like unlined ties or your do not. The unlined construction of the tie can not be done by most regular tailors as it is very delicate. The tie is generally on the lighter side. The unlined Finamore tie is totally hand stitched and often shows that details also on the bottom of the blade (not just the back of the necktie). Great choice when you like sartorial details and sevenfold construction but prefer not to wear the heavy weight "regular" sevenfold tie.
As all brands have some differentiation in their product, you might have to look online to find a Brioni or Borrelli tie which might be just produced for special production, or the Borrelli tie might be the Royal Collection sevenfold version as sold in the main store of Luigi Borrelli for example.
* Borrelli: Luigi Borrelli tie are currently all regular cut, in the past seasons Borrelli also produced sevenfold ties and Royal collection ties. Luigi Borrelli printed silk ties are self tipped, jacquard silk Borrelli ties are not self tipped. Borrelli is one of the sartorial brands know for their quality ties for decades.
** Brioni: The cut on the Brioni tie has been exceptional: instead of a straight triangle cut, the tie has a more round finish.
*** E. Marinella produces in low quantities with very exclusive distribution, silks are hand printed, if you love the classic Italian micro geometric designs in many color combinations, than E. Marinella is you best bet for an excellent sartorial tie, with designs available in a regular to wider cut.
**** Turnbull & Asser: The Turnbull & Asser tie does not feel overwhelming of very luxurious. However Turnbull & Asser is a company which specialized for decades in making the best product possible. The English jacquard silk used and wool lining keeps the tie is excellent shape for the years to come. Smart quality fabrics and bespoke finishing.