Personally, I think I give it to Brucie because TDKR's denouement is just fantastic. I love how that movie forced him to learn to live again, contend with how he failed the city (lie about Dent), atone for his sins in the prison and then leave his fortune/inheritance to Alfred, the city of Gotham and good causes... like dedicating the grounds of Wayne Manor to housing orphaned children. I just found it the most emotionally satisfying of the three. Also, Bruce fades into complete anonymity. No one knows this rich man saved the city, gave away his fortune and restarted his life elsewhere. Sure, there's a big statue dedicated to The Batman but not the man behind it all. Also, who could deny Gordon's reaction when he sees the bat symbol restored. So good.