The best steaks ive had were ribeye (“chuleton”) in various places in Spain, from dedicated steakhouses to sit-down restaurants to tapas/pintxos “bars”.
They all looked very rare, but actually very tender and easy to chew. The commonality being high quality Spanish cattle that is grass-fed, which you can tell by the yellow-colored fat (grain-fed tends to be white).
A close second is Argentine steak, from La Cabrera in Buenos Aires. It’s tied with Kobe from various places in Japan. Both are delicate and tender and delicious, but the Spanish stuff has a beefier flavor.
Third tier is Peter Luger, Ruth’s Chris, Morton’s, and other popular US franchises or independents. The quality varies from location to location and visit by visit….or maybe it’s just my mood that’s changed.
Notably absent from this is the famed Bistecca Fiorentina. I find them overrated whether from Florence or elsewhere in Italy. Angus cattle is overrated as Ive never had a memorable steak in Scotland, UK, or elsewhere - comparable to those in 3 tiers above.