IDK but i like noro
I think is taki, noro, eto or tatara
I think kosshi
There is no objectively "best kagune".
Each kagune has it positives and negatives.
Noro is tanky, however slow, so it will be overwhelmed by spammers such as kosshi.
Kosshi is good at spamming but will be defeated by quick kagunes.
Taki is fast, however will have difficulty against those that can do strong attacks, as the recommended build for Taki is semi-glass.
Eto is good in the sense it has a ranged (EtoK2) and melee form (EtoK3) but it can be difficult for new players to understand which form should be used at which times.
Tatara is very useful in team battles as it's AOE damage is good and it's flames can act as a barrier for allies, but may have issues against some kagunes in 1v1s.
Ken is generally unused as it has moves that are hard to land (like it's stun move, R, for example) and is difficult to master.
Yes i took my time writing this, all you need to know is that each kagune is special and good in its own way. In the end, it is all based on personal preference.
As said above by @Schreecher there really is no best kagune.
Every kagune has its ups and downs to make gameplay balanced.
While there is no best kagune, the best you can do make it better is to grind more and apply focus to make your kagune the best it can be.
I kinda think noro cause its a tank and is really powerful and the best one when farming the eto boss but there might be a little better like kosshi is really good for stunning and eto is pretty powerful too or kaneki i mean kaneki is the best starter kagune soo
What do you think?