This is a very difficult question to answer as every single kit manufacturer has their dogs as well as their star kits. A better question to ask would be "Who has the best kit of a 1/48 Huppington Widgebanger?" that way people can answer much more specifically on engineering, fit, accuracy, etc, etc...
However, for someone returning to the hobby after a long break you could do far worse than the Tamiya 1/72 P-47. This is a beautifully engineered little kit that fits together like a dream. It's very nicely detailed out of the box, won't set you back an arm and a leg and has a fairly simple camo scheme.
Hope this helps