It's going to be subjective, there is no empirical or objective "best". Every modeler or painter will have his personal favorite matte coat. Mine is Testor's DullCote, in rattlecans. And before anyone responds, "Testor's is gone", let me say, no, Testor's parent company discontinued the Model Master line of paints. The rest of Testor's catalog, including DullCote, is still in production.
I’ve used Testors it was ok but expensive for the size can. I’ve recently used AK Interactive Ultra Matt varnish either by brush or through an airbrush. It’s excellent genuine flat finish and good value for the size.
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