Well, it could be said that this is topically suicidal, considering that I am pitting my humble opinion against the rest of the world and asking what its got, but what the hey. If proton torpedoes can pull 32g turns down an exhaust shaft, then why can't I have a crack at this?

You can pick any number of reasons as to why ESB is the best of the saga:
1) The Rebels get nailed on Hoth
2) We see the Millienium Falcon pulling some classy moves for the first time
3) Harrison Ford is bloody fantastic
4) The Super Star Destroyer Executor is introduced
5) It's got all the most quoteable lines in the entire saga

but the one that makes me enjoy it the most, the one reason that makes me come back again and again?

Darth Vader is in his element

That's right. The Dark Lord of the Sith, Ladies and Gentlemen. Before the prequels, this film threw all the big punches and it was Darth Vader that got the honors.

He's not serving\helping anyone in this film. HE is in command. He's bad, he's angry, and he is just so malevolent that you can't help but cackle like palpatine at the man's evillness. He kills for the simplest error. His armor is shiny. He is unrelenting. And he makes you wonder (before you knew the whole story) just how and why anyone could be so twisted.

When I played Star Wars as a kid with my brother and my cousins, I always played Darth Vader. He was the biggest and baddest dude. Luke always complains. Solo gets frozen. Leia....um she's a girl and I was 6 years old. Lando was a traitor. And chewie had linguistic problems (something that continues) I had a plastic cape with Empire Strikes Back scrawled on it and a mask. My lightsaber was my trusty green plastic cricket bat (Australian). And it was fantastic.

It was simply because in Empire Strikes Back, Vader is captivating. Enthralling. Totally Untrustworthy. Everything a Bad Guy should be. And to top it all off, he had the 'family relations' trick up his sleave.

Darth Vader makes Empire Strikes Back what it is: The best conflict of the heart, the best thriller, the best of times and the worst of times, you name it, it's got it!!!

All I ask now, is that people come in and have a say.