Yes configuring MAME is complicated. People who are not patient and proficient enough with computers will have trouble getting it running. At least the user needs to know how to handle compressed files. Those looking to use mame's artwork, other supplemental files, or setting up custom joysticks need to read the docs and be comfortable opening up text files. Auditing your roms falls entirely on the advance side IMO. Knowing to work the command line from Windows dos window also helps.
Now I'm sure I'm just being simple-minded here. but I have not a clue what all of you are on about. Not the detailed innards and command-line interfaces of MAME (that I can deal with), but the n00b side of things such as "how do I deal with .zip's" and game auditing. Though I could spend my time searching through MAME manuals for which-switch-does-what I really cannot be bothered when i. I just want to play a game and ii. the people who produced the front-ends have already done this and produced nice shiny GUI's for it. If simple front-ends are not what you're after (i.e. you're specifically after command-line interfaces, etc.) than I'm wrong and ignore me. Otherwise; what are you having trouble with? With EmuLoader, or just about any other front-end for that matter, the games are searched-for much like the media library in WinAmp, starting a game is a simple as double-clicking the entry in the game list, .zip's make not the slightest difference as a decompressor is included and game auditing is a matter of selecting it off the menu (which then returns a report on which are complete and what roms the 'failed' games are missing). Supplement files go in the appropriate directories and configuration is as complicated as telling EmuLoader "use this MAME.exe here". I never need touch command-line stuff.
...or I'm just spending too much time infront of a PC these days. Natch.
"Best"? Interfaces should be left to front-ends, unless you have a low-powered PC running things. The different versions of MAME are designed with different uses in mind -
MAME used to be your basic DOS port but now comes as a WIN32 command-line version.
"MAME 32" is your Pentium/Athlon/+ optimised version with built-in GUI.
I though there used to be a "Cocktail MAME" that included native video orientation switching for games that use it for cocktail-table-style cabinets, though it may have vanished / been absorbed.
"Advance MAME" provides better support and displays on actual arcade monitors (as opposed to PC monitors or generic TVs).
There was also "Laser-MAME", designed for use with special QM2000 laser-display kit - you can play MAME on the under-sides of clouds (no really - http://www.nightlase.com.au/lasermame/)
And various ports to other OS's; *nix, Amiga, BeOS, Etc.
Pick the version of MAME suited to your machine, a front-end you like and play. For a standard Windows PC, MAME or MAME 32 should be fine, unless you have special display considerations to deal with. Try http://www.mameworld.net/