Agree with H.sie, it's all a question of people's own taste, but also depends on the machine you're running it on.
After trying all of them, I finally settled for Living SH3 V5.1 on my home computer with Windows XP and NYGM on my laptop with W7 as it would run other mods as a slide show in harbour environments. (note that Living SH3 also has "lite" versions included in the download)
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NYGM 3.4A / Living SH3 V5.1 + SH3 Commander
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