Dodge Viper ACR. Hands down. Without a slight shadow of doubt, it's the best by a country mile. Fully tuned, except only a Sports Exhaust, as the engine sounds so much better this way. 981bhp, 672pp, won me Fuji 1000KM, Nürburgring 4H and Le Mans 24H. It's just so nice to drive, modified suspension so it has the perfect balance between grip and slight oversteer in corners, also got a drag racing setup that beats pretty much every car it races against (thanks to GME Tuning, it's brilliant). It's painted in matt black with black wheels, and I've done over 15k miles in it from new. Anytime in races I'm allowed to use it, I DO use it. Even in races against LMP cars, it wipes the floor of the competition.
Worth an honourable mention also is my VW Sambabus with all modifications bar exhausts. Only 182bhp, but beats Japanese Sports Cars (i.e. Skylines, NSXs, Imprezas, RX7s) on twisty tracks with short straights (standard gearbox so top speed is only 93mph). Looks brilliant too; I've lowered it, added chrome bumpers, added American Racing Wheels and Pearl Black Paint. On tracks such as Cote D'Azur and other tight, short tracks it's a true giant killer.