One of the best quality aftermarket windscreens I've seen and have also owned is made by a company called Windvest. They also use acrylic, which has nearly 15% better optical quality (less distortion) than PC, so I'd imagine that the "best" quality material between the two we've been discussing comes down to a subjective decision as to which material's attributes better suit one's intended application and then the overall design and build quality of whichever finished product you'll be using that material in or on.
Seems that this is pretty close to the conversation about what really is the primary factor in motive power, i.e., horsepower or torque. Circular conversations, both.