The orange Simms dry top is the best one I've had by far. It's pretty comfy. I have a aqua skins pull over as well and like it too. You will probably have to get a coffee can and put it in the neck on most dry tops to strech it out or else
I really like the breathables and as far as quality Gore tex is still the top dog if you want to shell out the money for it. Make sure you look at the seams in the wrists and make sure they are smooth-some of them gets itchy as hell. If you find a top you like and want to relax the neck gasket a bit you can cut it one small ring at a time until it feels better...but not loose. Go and try them on, not really the kind of thing you want to buy online in my opinion.