I'm gonna assume "best heat treat" equals most wear resistant. That's not always the case, of course, but for the sake of the discussion.
With that assumption, then, some of the recommendations here surprised me. Some production companies with reputations for having the softest knives were mentioned as "best". I guess personal experiences will vary - I'm going by what I understand to be general consensus.
With that said, I think most production companies will run their steels soft, compared to what's possible. That makes sense, of course - it's probably cheaper (mainly around needing less process control when aiming for the middle of the hardness range - lower tolerances, more room for variation). Plus, if you consider your average consumer, it makes sense. If a knife gets dull, well, that's what knives do. If a knife chips, on the other hand, it's much more tempting to blame the company for poor manufacturing or quality control. If that perception is true, then of course it'll be in a company's best interest to run a bit softer, reduce the chances of chips or breakages, and keep your general customers happy.
For specific production companies, I'd say any Buck knife with a Paul Bos treat should be excellent - they have strong reputations. Note that not all Bucks get a Paul Bos treat - check for the "BOS" logo on the blade.
Likewise, Spyderco. My personal guess is that on their sprint runs/limited editions with high-end steels, they go for harder heat treats, mainly cause they know the main customers there will be knife nuts. For general models (e.g., S30V), they may be running a more pedestrian heat treat, for the reasons mentioned above. No strong evidence of that, mind you, but in general I find their higher-end steels get great results within what's expected of the steel, while their S30V results are more middle of the range - see Pete's numbers (Youtube Cedric and Ada).
For customs, you can of course get much better (harder) heat treats, from the custom makers that are interested in putting up strong numbers. Not all custom makers do, though, so don't assume custom always equals better.
My personal pet peeve on customs is the recent trend of running K390 in the low 60s hardness. K390 is high-carbon, high-vanadium, super steel. Spyderco runs theirs in the 64-66 range, I believe. When I see custom makers putting out K390 knives in the 62-63 range, I really wonder why. Sure, it'll be tougher, but so would Vanadis 4E at 62-63 HRC, or multiple other Bohler steels, that are cheaper and (probably) easier to work. Why take a steel that was designed for maximum hardness, and then run it at a relatively low hardness?