My P35,000 PC with Audigy 2, surround sound system, overclocked Geforce 5700 and 19" monitor can't play anything close to Tekken or Soul Calibre or NBA 2k4 or Fight Night 2004. But then again, my PSX2 can't play Doom 3 or Warcraft.

It's a toss-up really. I can name you 10 games that consoles are good at, and then turn around name 10 games that PCs are good at.

No such thing as the "best".