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).
Compared to many other accessories and clothes, most tie brands are made by 5-10 factories in Italy, similar to the sunglasses which come almost all from just two factories.
'Hand made in Italy' means most brands are very decent, and a huge step up from "designer" ties under $75, which almost all are not produced in Italy. The Italina tie makes a good to excellent knot, the silk looks still good/ great after several months/ years of wearing it.
Best luxury tie brands: by element
Sevenfold tie: Pick a sevenfold tie when you like sartorial (bespoke) details/ and have a well hand made piece of art to make you look good but also feel good. Brands only producing sevenfold ties are Kiton, Bvlgari and Finamore. (other great brands often produce a regular cut (4 fold) tie and sevenfold ties.
Hand printed silks: E. Marinella and Stefano Ricci take teh effort to use the fanciest hand printed silk. E. Marinella goes decades back with an artisanal English company hand printing silks using traditional methods and craftsmanship. Very authentic and special, many classic and vintage prints.
The knot: Many top brands took some extra effort to create a stunning looking tie using fancy silks, but also took in account the the tie knot has to be good and has to stay (too often on tv you keep seeing men with "loose" knots, not looking magnificent. The E. Marinella tie, when felt for the first time might disappoint a bit as it does not have a very soft and luscious finish, the silk is a bit sturdy. But the good news, this makes for a great knot, which will stay where you put it. The best luxury tie brand is E. Marinella when you want the best knot to stay where it is.
Sevenfold ties and thicker silk ties of several brands make for a large(r) knot.
Very Good Neckties, Everyday Wear
List of very good neckties, for everyday business wear, but not extreme premium:
Ermenegildo Zegna (also try to more exclusive Zegna Premium (Couture)) version which is a higher quality sartorial necktie
Canali (likely best price/ quality), consistent knot, and quality jacquard silk with classic Italian designs
Turnbull & Asser (classic designs hand made in England)
Hermes (novelty prints, hand made in France)
Good Neckties, Very Exclusive
Want a special tie? not the very best tie in the world, but still worth getting it, made in very limited quantity, with a special design:
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.