That's debateable. If Pentamelded i110 can hold 39 Stat points (18 Str/21 Vit) and Asuran i180 holds 36 of one of the two stat, then you could argue that it's better than those.

Though with the Citrine Choker, for example.... HQ Fending has 29 Vitality. It's most likely going to be able to hold more stat points, but the Strength version holds 31 strength. Previous examples have allowed you to add the same amount of Str or Vit as it's vit or strength counterpart. So if you could still add 31 strength with Materia, while maitaining the set 29 Vit, then the Citrine Choker would hold 60 stat points. I just didn't know if anyone knew it to be true, or if they had for some reason adjusted the max stat points on a single item that could be added.