I often get the question which beret is "best", an Elosegui or a Bonigor. It's a question I find impossible to answer as it really depends on what you, as a wearer of berets, value.
Quality wise, in the sense of manufacturing and finishing, I believe there is no beret that beats the Boinas Elosegui Super Lujo and Tupida models; fantastic berets, beautiful smooth merino wool, elegant and slightly formal.
But, personally I prefer wearing the berets made by Bonigor SA, Buenos Aires. The Tolosa Tupida's are a good size (diameter) and just very, very comfortable to wear. Soft, easy to shape, a great range of colours and perfect for every day wear. Like the berets made by Boinas Elosegui, you'll see good craftsmanship and a beautiful finishing with satin lining and a sewn-on embroidered label - possibly just not as smooth as Elosegui's top models.
And yes, I like the thought that 98% of Bonigor's berets are worn by the gaucho's, farmers and peasants on the pampas and fishermen of Argentina, Chile and Uruguay - they are far from a fashion item and are worn by the working people.
The Espinosa range is similar to the Tolosa Tupida in a smaller diameter and without satin lining and now with many more colours to choose from (Black, Navy, Gray, Green and Brown).