I'm not sure if they are THE best but Makita makes high quality tools. I'm retired from the construction business and I've owned Craftsman, Bosch, B&D, Dewalt, Makita and a few other cordless tools and Makita has never failed me. I wouldn't own another Dewalt tool and Bosch is way overrated for the price.
Their gpod stuff i had a makita cordless drill for ten yrs no problem
I had quite a few Makita tools and they seemed to be pretty good tools. However, I preferred DeWalt as they seemed to be a little more rugged and lasting.
Makita does make good tools but I personally don't consider them the best. I'm in the construction business also. I only buy Dewalt .I've never had any problems with them. I think certain companies make certain tools better though. For example, I think Bosch makes the best hammer drill and Metabo makes the best grinder.