Best is so subjective it's not even funny. What kind of diving are you looking for? Coral, critters, macro, WA?
The most accessible house reef is probably Twin Rocks in Anilao, right in front of Planet Dive. It has macro, schooling trevally, soft and hard corals, a small wreck and even bangka boats for silhouette shots. Best of all it's not very crowded (but can be on weekends)
Tulamben is pretty similar but it's REALLY crowded at times. I spent 15 minutes trying to get a shot of a wunderpus CFWA but there was always some diver in the background and then people would hover waiting for me to finish and kick up crud. And this was at 8am in the morning! Still it's a nice area to dive if you get great conditions and few people. Corals, critters and bigger fish frequent the wreck and the black sand on either side, coral garden etc are also very nice. I dislike walking on the rocky beach with camera.
I'll agree with Oneyellowtang about the Aman Wana being a nice place to stay. I personally don't go to the Aman for just diving since it's hit or miss (especially the wall). However, I've only hit the wall in 4 different stays so it's tough to say if I hit it at the right time in all my visits. Having 10 dives over say 10 years at one site isn't going to give an accurate report on the area.
And yes that's the other problem about house reefs. Everything is in cycles and if someone goes there at the right time, it's wonderful etc. Then someone goes on the recommendation and hits the bottom of the cycle, well the site will get dumped on for bad viz, low creature count etc. I've spent an equivalent of 2 months on Twin Rocks and too many dives in Tulamben on the wreck over the last 18 years. I still get caught in the cycles now and then.