Everyone should check this out too, if you haven't already:
http://www.wwe.com/inside/superstarink/
Anyway, it's hard to say what the criteria would be to make it the "best" for me. Is it personal preference, is it branding?
BY FAR: Goldberg's tattoo is the most iconic as far as wrestling goes, they sold truckloads of merch, branded with that symbol and it became synonymous with his image (and helping to visually separate him from Steve Austin at the time).
As far as my personal preference, I've got a few...
I really like some of CM Punk's, particularly his Cobra and Arishake symbol tattoos because as a lifelong G.I. Joe fan, it's pretty awesome to see a wrestler representing that!
Mideon/Phineas Godwinn/Dennis Knight had some I thought were pretty neat, and he was getting images that represented the different character changes long before Edge took the idea. He's also one of very few guys to get a tattoo on the scalp.
Also, of honorable mention (even though I don't believe any of them were real) one that really sticks out to me as being AWESOME was Hakushi. I remember thinking he looked incredible with all those Japanesse characters all over him, it really made him look very imposing like he was a member of the Yakuza or something.
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