and people are way more subjective than search engines),
how you define what a directory is (is a top 25 hosts website a directory?),
what you plan to use the directory for (if you simply want to find hosting, the most up to date, comprehensive directory might be what you're after, if you're after reviews, it's the oldest, most established, diligent directory that you look for, if you want to advertise your hosting company, you probably care primarily about advertising costs and ROI etc.)
There is no best hosting directory, there's only the best directory for you.
I have to agree with Dan. The only thing I look out for are those directories that sell positioned space to hosts. The more you pay, the more people see you. In any case, Dan's is pretty much considered the defacto standard in the industry. But like he says - it is which one works best to you.
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Webhostingstuff.com has a huge database of hosts along with live uptime stats.
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