Lists are always fun. A local free weekly puts out a “Best of Worcester” each year, and I understand that it is always one of the most successful issues. On the national lists,  IMO, few of us ever get to more than one or two of the best places, and sometimes by the time we get there, they are just a tourist trap. I’m no Mexican expert, but there are some really good places in the Amherst Mass area, and I had a very good one today, at Cancuns in Grafton Mass. Cancuns is way above average in all areas, but I especially enjoy the d�cor. They took a dump of a family restaurant (once owned by a late friend), and with paint, and imported Mexican art/craft furnature, made the place hip, fun, and popular.
 
The best taco that I ever had, was a fish taco, at a little place in Old Town San Diego. At the time (at least 5 yrs ago) it was the “best” in the city. I wonder if they are still there, and still the “best”