If by ‘best’ you mean most reliable, then go for King.
£100 won’t get the top end Tune or Crank Bros ones though so you won’t get the lightest for that much.
I’d go for King. I’ve got 2 on my P20 and the 575 which are over 10yrs old now, both have never been touched. There’s another 3 kings in the garage, I wouldn’t go for anything else unless it’s cost (I’ve used £20 headsets until I could afford a king for a build) or specific design such as cannondales headshok
Can buy an FSA Orbit Extreme Pro for £30-35 now (rrp was £89!) and it’s got the same 10 year warranty… Personally I find the £70 is better off in my pocket these days, or spent on something that actually makes a difference!
Having removed the mangled remains of a King headset the other week, I’d say Hope headset and keep the spare cash. But pretty much the whole world seems to disagree so YMMV.
But then my view is tainted of King on the grounds that they used to use an O ring as the interface with the steerer. Beautifully finished, market leading bearings and the interface with the fork was a bit of rubber, to avoid a licence fee. Remarkable.
Course, they claimed the o-ring was the best way to do it, until the exact second the licence lapsed, whereupon they changed to the correct way to do it- and kindly offered to sell the parts as an upgrade to existing customers. That’s just awesome.
they reckon that one reason the King bearings last so long it because of a side effect of the rubber ring – offering the bearing a bit of protection. Be interested to see if that changes now they’ve got rid of it (after the patent on the split ring ran out)
Kings have lasted me the longest but marked my steerer tubes. 5+ years.
Hope – poor seals so full of mud and crap after a year but stainless bearings so give it a clean and repack ready to do the same next year.
FSA Orbit Extreme – 5years guarantee – went rough after five years… go figure. Allegedly two versions of this – OIM and Aftermarket… OIM not so good?
FSA – MX – two years and they are rough
FSA – XLII – One year and it’s rough
Acros – Rusty in a year. Replaced under warranty. They use stainless bearings now and guarantee five years… time will tell.
Cane Creek – ten years ago the top of the range one rusted on me in two months. Probably better now but I’m bitter.
RaceFace – never stay tight
Crank Brothers – rust in a few months.
I still would buy a King again because of the hypocrisy of them shipping an inferior headset because they didn’t want to pay license fees, and then changing their minds as soon as the patent is up.
What other areas are they doing substandard stuff?