I would go along with Susato. My home tweaked Generation does not even come in the running. Plastic seems to work very well for the high whistles but does not do the job for the low whistles. Of Dixon, Jerry Freeman tweaked Sweetone, and Susato - I feel my Susato wins hands down. I has such a sweet tone, is very stable and extremly easy to play. I just really like it - its the one I keep playing.
Now Low Whistles are another matter altogether - but thats for another discussion!!
I’m surprised that that the Walton’s C has been overlooked - for the money (or quite a bit more) I don’t think you’ll find a better C whistle.
I also like my Oak C quite a bit - louder and a little purer than the Walton’s C (with a heavier weight tube and a more substantial overall feel). The price is still pretty reasonable (<$15)
Going up in price a bit, I agree with the plaudits for the Syn C. I have a Syn D-C-Bb-A set but 90% of the time the head’s on the C tube. Very nice whistle overall. A Syn D-C set is <$50. What’s not to like? And going up a bit more, a Humphrey C whistle is less than $100. But now you’re getting into the high-end range, where there are a LOT of good choices, and “best” usually means “most to my personal taste.”
I’d suggest getting all the cheapies first before spending more, though. You can get a LOT of whistle for your money without breaking the bank.
Good Cs…
Feadog nickel - I’ve never found a more in-tune C
Tony Dixon ABS/Aluminium - Sweet!