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Best roller tappet? IDK! There are favorable attributes like a .810 diameter wheel that are available. Otherwise a .750 wheel seems to be a standard size. I have a .750 wheel from BAMM on my Lunati solid roller. The larger wheel turns slower for less stress. It’s a small thing but they add up.
Another thing a bunch of people do is step up to a race lifter rather than a standard duty lifter. (I guess that’s the best way to say that, accurate or not.) An example is using a standard roller lifter from Comp Cams to the heavy duty racing lifter.
The lifter wheel can come in a few different sizes but for me, the axle that is bushed is the way to go over roller bearings. A direct oil feed to the axle I also like. Also a low or mid lifter oil band (if so made that way) I also like so it doesn’t get uncovered at high lifts.
If your lift is under .570-ish or so, you’ll probably not need to worry about this but it should be checked anyway. If the oil band is exposed, low oil pressure will result.
Shop around, keep poking around to explore what’s out there.