1) Poland
2) UK
3) France
My Personal opinion.
I would say Russia and France are pretty close. I understand why most of the posts here say Russia and Poland are the top 2 but this is because only certain aspects of freestyle football are looked at by these posters during the time of posting. For example in LP's the UK dominate like Russia dominate the hardcore scene.
I put Poland as number 1 because in competition Poland overall are clearly the best and also they have a high level of allround freestyle which includes creativity, transitions, style etc. Russia have alot of amazing freestylers in specific areas such as MP in lowers , Bengau in uppers etc. and I know Turlakov and Baruzadin are both good allrounders too. However I feel in competition, LP , transitions and consistency are all on a lower level than the UK and Poland.
This is just my personal opinion.
Andrew