i found that 'best' depends on your requirement such as brightness, however my preference is for the newest Philips gu 10 leds
for best light quality then the Philips Expercolor 5.5w - these have a CRI of 97+ and a R9 (red colour) >75
they also dim very well (as good as most dimmable gu10)
brightness is around 380-400 lumens which is the definition of a 50W gu10 replacement
available in 2700k, 3000k and 4000k and 25 and 36 degree angles
12v mr16 versions available in 10, 24 36 and 60 degree
for higher brightness they also have a 6.2w 80w equivalent dimmable - (not the older 7w versions)
575+ lumens
CRI 90
as already mentioned by others you can expand the dimming range by adjusting the output scaling
some gu10 leds dim lower once they have started compared to where they light up when dimmed up from off
you may have to use some extra logic to give the leds a startup brief pulse at 100% brightness (eg 50ms at 100% then back to the planned dimmed level although you wont notice this visibly) - the Shelly dimmers can do this internally without extra loxone logic)
when you have found out what dim value they will start at after the warmup pulse then you can set this as your lower amount for the output scaling