It’s like choosing the clothes. What’s the best choice? The best choice is one that matches the style of the person and fits well.
The same thing happens about KPIs. The best KPIs for IT are those that correspond to the IT strategy of the company. You can find some good IT KPIs here, but the real value of this article is not in the specific KPIs, but in the approach that one can employee to find tailor-made KPIs.