That’s a hard one since helicopters are not exactly mature in MSFS.
You have the Hype Performance Group H145 which is quite good, for example. I have to say I don’t agree with the pricing but if you can look past that, it’s a nice helicopter. There’s also the freeware R44 which, while not perfect, it’s pretty nice.
The helicopter scene in MSFS is still quite young and it needs to progress a lot more. Third-party developers have done an excellent job in bringing their helicopters to the market – and both the B47 and the H145 are definitely the best projects out there – but I would not put all my chips into the sim right now.
X-Plane is still my go-to sim for helicopters. I enjoy helicopters in MSFS and I have most of them (including the B47 and H145) but I don’t spend that much time in the sim. I hope Microsoft and Asobo change my mind in the future because scenery and terrain are definitely a huge plus in their sim, which makes a stunning amount of difference for us that fly low and slow.