I do not know the best camera, but I can tell you that I have been very happe and I have gotten great results using a nikon coolpix 8700 with the fc-e9 lense. You can see a fullscreen example of this set-up here: http://www.wideeyes.dk/temp/politikken/folketinget.swf
I especially like the fact that you can turn the small lcd screen.
But please notice I have no experience with any other set ups so I can not compare with any thing.
if you are interesting in buying an 8800 coolpix kit complete with fc e9 fisheye agnos head and tripod i have one. This is ideal kit to start shotting 360 and perfect for indoor pictures also with only 3 shoots. I used for outdoor too zooming the camera and shotting 6 pictures + top and bottom.