Well, "best" is most subjective. How much do you want to spend? Budget is big deciding factor for "value".
I personally stay at Scuba Seraya exclusively. Been going there since 2004 and I like it there for the boats, staff (guides), resort and proximity to the muck sites and the flexibility and experience they give to photographers. I don't like doing the shore dive on Tulamben beach itself because of the rocky shoreline makes it difficult to enter/exit with camera and gear. That's why I think diving from a boat is better for Tulamben beach, especially when there is current! Seraya area is more sandy and easier for shore diving. Numbers wise, it's not the cheapest to stay and dive there but it fits how I like to dive the area. Furthermore, with all the photographer workshops held there, the guides are the most accustomed to photographers, having worked with the "demanding" types like Mustard, Veitch et al. 
Likewise, my friends love the Villa Markisa next door to Scuba Seraya. It's more expensive but it's got a more homey feel to it compared to SS, especially in the bungalow. It's also slightly more expensive. I've never dived with them though so I don't know the guides' capabilities.
Liberty is a newer resort that seems nice, but I've never stayed there. They do throw in free EAN, as does Tauch Terminal, the first real all inclusive dive ops on the wreck beach itself. Emerald sits on top of the "Emerald Bay" but I've only ever eaten there.
Tulamben Wreck Divers are run by Tony and Dot, a very capable couple and friends on a budget also love staying there. Again I've never stayed there, but know pro photogs who have.
A nicer establishment is Mimpi, which was the first "luxury" accommodation in the area. They offered unlimited shore dives on air without guide as part of staying there before so you may want to check if they still do so.
There are also a couple of newish resorts towards Pong Pong and Melasti sites. Can't remember the names.
Good luck choosing! 