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Not the best overall, I'd say FreeBSD is closer to best, but CentOs is better in the sense that cPanel is more compatible with it--but that's not really how you should judge an OS.
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Cent OS - but as layer mentioned - your concern should be which os is best for your server and then work with the issues that might arise with cpanel - if any at all. But keeping with what sspt and the others said - Cent OS is tops for people starting out and since it works best with Cpanel - less headaches intially. Just do your research.