Fantastic question, Tomas! My all-time favorite scene is from Jet Set's "Man Of The Year", with Jason Adonis & Marc Stone. Honestly the scene itself is disappointingly stale, but I love the head to toe look of both of these guys, so I'm glad that they had sex together a few times, but this was their best.
Another scene I've always loved is Matthew Rush with Ethan Kage in Falcon Studio's "Cross Country 1". They were a real life couple at the time of this scene, so the chemistry is genuine.
It's a bit weird that my two porn favorites, Jeff Stryker and Peter North (Matt Ramsey) don't crack my top three. My third favorite would be the massage scene with Tyler Saint and Tyler Alexander from massagebait.com. Nobody comes close to sheer sensual heaven on a bodywork table like being handled by Mr. Saint. What's great is he's still looking amazing and does a 4 hand massage with his husband all over the place as of 2021.