Next best??? - that'd take a lot of time spent researching and side by side comparing with identical equipment - by comparing, I mean staring at screens, back and forth, looking at different areas to find any differences and variations between pictures.
I use (have used) iTunes, Amazon unbox, Hulu, Netflix, ABC, DirecTV, DishNetwork, OTA, HD-DVD, Blu-Ray and others. Even the iTunes HD at only 720p looks very good on my 58-65" 1080p sets at my normal viewing range of about 12' or so away.
When I'm looking to purchase, it boils down to a matter of price. I've found full seasons of TV shows on iTunes (on rare occasion admittedly) that I wanted at $10-$20 less than the B-R.
It really seems to me, that unless you are super picky or you're sitting there staring at the screen looking for something instead of enjoying the show, everyone has pretty much got their HD content looking good enough for most of us.
Those shots that pop and make you sit up and go "wow" (quickie examples, the cut scenes of Lost or CSI Miami), still make you go "wow" from those that are delivering their content in 720p.