I honestly think it's Beyonce
She is one of the best vocalists of our times, but she is also good at lipping, the few times she has done it, you can hardly tell she ain't singing live.. I always have to double check

In fact I even thought to myself "god knows how many other times Bey has lipped and I've thought its live"
It's probably cuz she pre records it live and then lips over the live thingy.. This is not shade, I actually find it cool that she is the best at both live and lip
I think Britney has to be the worst at lip sync

She makes it too obvious.