Surely what you want is the best data about good places to start a company.

The real answer: it depends on your criteria. Delaware is the cheapest place to incorporate, but nobody knows where it is. Nevada is the best place if your business involves lots of cash and/or hookers. Silicon valley may still be the best if you want to meet like-minded geeks. Hollywood stays in LA both for the infrastructure and the weather. Michigan has great incentives right now if you don't mind the cold winters...see the problem?

If you are reliant on programmers/developers Canada is a great place to make a start up. Very tech-friendly and all those health care costs are offloaded to your workers' personal taxes. Toronto has high property tax, but very near by Mississauga and Thornhill have a ton of smart people and very low taxes, Waterloo is good too. Best of all these guys cost far less (in USD) than Seattle or Silicon Valley programmers.

Most of the governments in Canada (National, Provincial, and Municipal) are solvent, even in net-present-value terms, and crime and corruption is astoundingly low.

If you are hoping to sell off the company quickly, incorporate both in Delaware AND Canada and figure out how to sell the services through the Delaware office, so when it comes time for the acquisition you can easily be bought out by American interests.