I've tried American, Canadian, Irish and Japanese whisky/whiskey. Although some of them have been pretty good, I still think the best stuff comes from Scotland....but then I'm a Scot and definitely biased.
This is a poll which in my mind is impossible to answer. The irish pure pot still whiskies I've had are just as good as the best scottish whiskies in my opinion. The irish blends are much better than the scottish alternatives I've tasted. The variety and availability benefits Scotland in this poll but to even things out a little I'll say Irland.
I chose Scotland on the basis that even the lower end whiskies I find generally drinkable. I haven't had to search very far for North American and Irish whiskies. I guess Japanese and NZ whiskies will be next.