This is a list of the most commonly used and relevant vtubing software. The "best" will always be subjective and depend on your specific requirements. Overall, the information in this list is as accurate as I could figure it out, but there might be errors or some details might become out of date. If you find anything that needs to be corrected, please let me know. You can also note it in a comment.
Additional explanations:
- iPhone means that an iPhone is basically required
- iFacialMocap support means that tracking data can be received from the iFacialMocap iPhone app
- VMC protocol means that the application can send and/or receive tracking data from other VMC protocol capable applications, allowing the combination of multiple tracking methods (e.g. VSeeFace receiving VR tracking from Virtual Motion Capture and iPhone/ARKit face tracking from Waidayo)
- Tobii means that the Tobii eye tracker is supported