The absolute best car AC I ever experienced was the first-gen Chrysler LH car (1993 Eagle Vision TSi) that was my wife's car for 15+ years. I think they erred on the side of oversizing the system because it was the first year of R-134a, and also the first year for the "cab forward" Chryslers with huge glass area. The compressor was a Denso with the mid-swash plate design and 7 dual-acting pistons. The radiator/condensor had dual electric fans that had two speeds, and high would practically suck rocks up off the pavement. The cabin fan high speed would create a small hurricane inside, too. The total system power was comparable to a 5-ton home AC system. It did have some early problems reliability-wise (corrosion through the evaporator- a known issue on those cars, which resulted in a slow loss of oil and a seized compressor) but after fixing those problems, it gave another 10 years of compeletely trouble-free service.
Historically, I'd have to give the "best AC" award to 60s-70s Fords that used the indestructible York twin-cylinder compressor. Those would shrivel you up *any* day of the year. Historic worst had to be the early Japanese imports. GM was hit-and-miss. They worked when they worked, but the small oil reservoir on the old Frigidaire A6 just didn't make for longevity. Pre- 1980 Chryslers with their coroporate V2 were also great, but they tended to use EPR valves for evaporator temperature regulation. Those are inherently slow to respond, so initial cool-down after being parked in a hot parking lot could be slow. I modified two of those in my vintage Mopars to cycle the clutch based on evap temp, and removed the EPR valve. After that, they cool as well or better than the old York/Fords.
I rent about 6-12 cars a year on business trips, and honestly I see much less variation in brands these days. The ACs are all pretty good, but not in the same "freeze your nads" league as first-gen LH Chryslers or old Fords. If there's any trend at all, it seems to me that American makes tend to have a bit more excess AC capacity than Japanese or European, but the differences usually are small.