There will always be a debate on a question like this. The current All-Ireland Champions, having won the 2013 final, are Dublin. They are also the reigning Leinster Champions and League Champions. They could be regarded as being the best team, but things change all the time.
Looking at the county that has won the most All Irelands, Kerry would be the best, but that is with teams from 1903 when they won their first All-Ireland to 2009 when they won their most recent. On that basis the current team would not be regarded as being the best team.
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