I don't know what is best, simply because we don't operate in these jurisdictions, however, I see more and more that are incorporating in Costa Rica if the business activity normally would require a license but the client can't effort it.
Why do you want to go with Costa Rica rather than Panama? For centuries Panama has been the offshore jurisdiction for clients and businesses worldwide, how should that have changed?
Costa Rica has a lot to offer for some, you can't say that Panama will suite everyone just because everyone is incorporating there that is not doing extensive research on their needs.