I don't think there is a best one. It depends where you are and what sort of use you want; most of the global SIMs have no gprs for example. While for cheap sms you might use one of several Java clients in a wap/gprs phone. And I doubt you'd find many prepaid SIMs anywhere with totally free calls to CS at any time, especially not roaming; some have free calls to automatic menu parts though.
edit - actually I'm partly wrong about free CS - for single-country this is possible on some, and some automatic menus are available free even abroad
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