For $5 a shirt, Gildan 100% cotton v-neck t-shirts allow you to buy a couple dozen and rotate through them for years.
That's where I'm currently at, I wanted to love wool, but I just didn't. I've had it on my list to give linen a shot.
Woolly, Icebreaker, Minus33, and I forget the other brand. These were all very bad, I kept the Icebreaker for a couple wears, but everything else I immediately returned.
Icebreaker seems like the biggest brand in merino, and their shirts are pretty good, very light and breathable, but a bit fragile (my jeans buttons seem to be forming holes in them somehow, all in the same spot). Big fan of their long underwear, too, makes a huge difference in the winter.
Woolly shirts are super soft, probably the most comfortable, and not too expensive, but even more fragile than icebreaker IME.
Still looking for the perfect shirt, but I’ve liked the ones I’ve had from all of these.
Definitely pricey, but looks promising.