Are you asking for best match we saw in person? Or just in general? I'll go with matches I saw in person.
The matches I think of all have some type of a backstory that added to the match
1997 - Bono vs Mcilravy national championship match. Bono was defending champ, Mcilravy had taken an Olympic red shirt year.
2007 - Johny Hendricks vs Mark Perry. Hendricks was a 2x champ. Perry's uncle john smith. Match was in Detroit and Hendricks was despised by the Michigan crowd for his win over Churella the year prior.
1999 - Robert Rossbottom Jeffersonville vs Dan Jankowski Evansville Mater Dei. Seymour SS ticket round. Co- ranked #1. Rossbottom was defending state champ at 135, Jankowski was runner up at 140. Rossbottom had lost at Regionals to Steve Minton of New Albany, who was the eventual runner up at state. The match was electric. The Mater Dei crowd was wild. Rossbottom won a decision.
1992 - Savage vs Flair Wrestlemania 8. Flair was champ, Savage was heavy underdog. The Limousine riding, jet flying, kiss stealing wheeling dealing son of a gun Flair had hinted at extra-curricular activities with Ms. Elizabeth. The Hoosier Dome was rocking! Wooooooo!
http://m.youtube.com/watch?v=rTPRfk6B8mw&desktop_uri=%2Fwatch%3Fv%3DrTPRfk6B8mw