In your opinion, who are the best teachers in USA?

What is best for some isn't best for others.

Exactly. Without more information the question is not meaningful.

Something very vital to keep in mind is that the best performers are not necessarily the best teachers.

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Vladimir Viardo at North Texas.

Miguel, do you want us to list just two or three? Or five hundred two or five hundred three?
Or five thousand two or five thousand three?

... And the best teachers are not necessarily the best performers.

There's a person up the street who has too many cats and lives alone that I've heard is pretty good.

For a more serious post than my last, I agree with both of you. Performing and teaching are entirely different skill sets, and proficiency in one does not necessarily translate to proficiency in the other.

Nelita True who teaches at Eastman is largely considered on of the great piano teachers not only in the US but in the whole world.

Mine.

I've heard amazing things from many of my friends all around about Anton Nel.

I would be quite curious to know how one classifies a piano teacher as 'the best piano teacher in the world/US/whatever'.

I mean what are the criteria? Is it for which students come out of them? So the teacher who produces the best soloists or the pianists with the more prominent career? Is it the one who provides excellent fundamentals of music? One who can offer a degree? One who is REALLY REALLY REALLY beautiful? etc...

One problem is that there are literally dozens of teachers who have excellent reputations and do amazing work with their students.

As has already been said, it matters a great deal what you're looking for in a teacher. What character and combination of technical, musical, and career advice do you want? Is the "name" of the teacher/institution important to you? What kind of career do you want beyond school? What kind of repertoire interests you? How important is geographic location?

What about the teachers who are best for the 99+% of pupils that are not and will never be performance majors or may never get beyond intermediate level?

I think it's actually harder to teach somebody like that.

How many cats are too many?

Or a teacher that provides excellent fundamentals and instills a passion for music in her young students. Most of her students keep playing through adulthood. And some of her students have had career successes in jazz, composition and rock, but her students who have pursued careers in classical music haven't reached that same pinnacle (yet). I'll bet you have never heard of her (and are likely not to know her name ever). Still, a great teacher.

Is that the teacher who lives next to where the dentist used to live?