Is Valve the best company in gaming?

Current Events

Yes and no.

When it comes to Steam as a storefront and content delivery platform they listen intently and act fast, especially when they make unpopular decisions, making it the powerhouse it is today.
When it comes to hardware, they're slow and experimental but make fantastic products.

When it comes to handling their community, they have a hands off approach that results in largely useless one sentence reviews trying to be funny, self-proclaimed alt-right fascists, and individual game forums that might as well not even be there.
When it comes to games, they infamously left their claim to fame on a cliffhanger and it's not an exaggeration to say that, while the games themselves are high quality, their monetization model is straight up gambling.

If it wasn't for Steam they'd have long been considered one of the worst in the biz.
http://i.imgur.com/szMsu.png
Validate your purchases and discredit the purchases of others whenever possible. Numbers objectively define quality and enjoyment.