Erm, no. There are countless reviews, tests, and studies that clearly highlight that Gore-Tex is not the top performing fabric/membrane in the market - not even close.
What it is however, is a perfectly good product that still exceeds most people's requirement and that, decades after its introduction, still has a leading market position due to its first mover advantage/headstart and excellent work by the Gore marketing machine.
Have to agree with nivek, Gore-tex is pointless for the vast majority of riders - even 20/20 is more than most people need. And for the people who could benefit from Gore-Tex and similar, there are materials that perform much better at lower prices - but sadly not really for Snowboarding, as this is really market with relatively unsophisticated buyer and the segment with real high-end needs is too small to serve profitably for most suppliers.
mmm..well I cant find a single (not one) review which says the goretex membrane isnt an industry leader at water proofing and breathability. I guess people will decide for themselves. In my 34 years of being on the mountains and living in a city that is classified a temperate rainforest its my experience that nothing beats goretex. There are, however, some membrane brands that come close or are just as good i.e. Gelenots comes to mind, but they are available in much fewer brands and styles. One complaint I would have about goretex is that they literally own the high end market, and probably make it hard for others to compete or enter.
Most 20k/20k substitutes are good enough from my experience, but goretex is simply better IMO. I notice a change in breathability at anything below 15k, and I personally wouldnt bother with water proofing below 20k if I expected to ever be in the wet.
To each there own i guess.