Asking what the best roadbed material is, is like asking what the best railroad is. You’ll have as many opinions as there are modelers!
Here’s my (only slightly biased) opinion on roadbed materials:
cork: readily available, easy to cut, lay and sand, easy to configure. Dries out eventually and won’t really accept track spikes well. Inexpensive. Easy to adjust track if using nails.
Homabed: not readily available, cutting creates lots of dust, relatively expensive, and won’t bend past 24" (or so). The best material for handlaying track on. Easy to lay and sand. Easy to adjust track if using nails.
AIM: relatively expensive, easy to lay, won’t accept nails (but it’s self-adhesive). Can’t easily handlay track, nor adjust track once laid. I’ve “heard” that it doesn’t like to ever dry fully, and will eventually debond.
Various foam tapes: easy to lay and cut, hard to get correct ballast profile, won’t accept nails, almost impossible to handlay track. Inexpensive. Most tapes don’t like to hold with any permanence, so experiment before you lay 200 feet of track. Most are only single-sided, so will require an adhesive to lay track, making adjustment difficult.
Woodland Scenics foam roadbed: same parameters as foam tapes.
I use a different method than any of the above (which is where my bias comes in). I take 1/2" thick extruded foam insulation, cut it into 1.5" wide strips, glue it in place, sand, lay the track, and cut in the ballast profile. The method is cheap (less than 5 cents a foot), as fast as laying cork, and creates a better overall ballast profile, especially when coupled with foam based scenery. It takes a bit more labor to create the same look as cork or Homabed, and it won’t accept nails at all.
Most people use cork, mostly because it works. It might not be the “best”, but it gets the job done. And I consider roadbed to be a scenery item more than a mechanical necessity, meaning you don’t really need