Firstly, a business is not a "who", but a "what". Secondly, whether or not something is the greatest is dependant on a number of factors and it has to be specifically the greatest in one category or possibly the fact that it may be the greatest in the most categories make it the greatest overall.
Nonetheless, I'm going to say "Nintendo", as that's probably the answer you were looking for.
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Irregularly Updated Frostbite Quote #3
"This is quite possibly the greatest cookie I`ve ever tasted."
