This is really impossible to answer largely because, Matco doesn't make anything but, toolboxes

In the early days of modern fine toothed ratcheting wrenches, MATCO's Proswing series were probably the best ratcheting wrenches made. Then the Armstrong factory closed. MATCO sourced their ratcheting wrenches from KABO. KABO probably makes some of the best ratcheting wrenches on the market. Wrench designs changed over the years going from 12 point boxed ends to spline, and ratcheting actions from 72 teeth to 90 or more teeth.
Additionally, there isn't a Carlyle, Icon, or fill in the blank tool company for many brands. The wrenches are sourced from various suppliers like Kabo, Infar, High Five, SATA, or other manufacturers. Although difficult to tell with some versions, I think it's important to determine who the OEM of the wrench set is, rather than the brand name that's on the wrench.
Another factor in determining a pecking order of quality, is the shear number of types, versions, and models. You'd have to compare apples to apples and not mix features. To me the Taiwan made USAG/Facom/Expert/Dewalt/MAC/PROTO wrenches are pretty sweet. I tend to favor the Proto/Dewalt/Expert reversible combination wrenches myself. The older longer pattern Dewalts with the anti slip open ends are very good but, sadly no longer made. My favorite ratcheting wrench of all time, continues to be the Armstrong/Matco proswing model with a 12 point zero offset, 72 tooth ratcheting boxed end on one side, with a 15 degree offset fixed 12 point boxed end on the other side in standard length.