What is the best beacon to have in an emergency?
The one you have on you! If you are in a survivable crash, it is very likely you will have some injuries. If your ELT does not activate as intended, then you have to find it and activate it yourself. This will likely be a lot harder than it sounds based upon your physical condition. With a 406 Personal Locator beacon you can simply mount it in the cockpit, place it in a pocket or backpack and always have it with you when you need it.