Depends on the mood for me. Between Jesse and 90s-early 00s Lawler for me.
Jesse to me has stood out as unique from other color commentators because unlike trying to throw in jokes every other sentence he tried to bring his legit knowledge of the business to his job. He'd call it like he saw it and criticized both faces and heel for doing something stupid.
I loved Lawler's heel commentator persona, especially during his feud with Bret because he was so over the top. He obviously had a knowledge for the business and would do a great job calling matches until someone he hated, like Bret, came out. Then he'd go absolutely nuts and do whatever he could to take shots at them. I thought it was great, especially when he was with Vince. His stuff with JR was good (I'm not a big fan of JR), but it was great seeing Vince try to be the squeaky clean play-by-play man while Lawler was so over the top.
Heenan is arguably the greatest manager of all time but I'm not a huge fan of him as a commentator. He wasn't bad, not by a long shot, and I still laugh at a lot of his jokes. Problem to me is that he spent more time cracking one-liners than caring about what was happening in the ring. While Jesse, and Lawler to a lesser extent, still focused on what was happening in the ring, Heenan was often talking about things that had nothing to do with the current match.
Paul Heyman wasn't bad in his short stint in 2001. I thought he actually did a great job with JR before the whole Invasion storyline happened. During the first half of the year he brought a legit knowledge of the business to his commentating and reminded me a lot of Jesse. He obviously was in favor of the heels but would still call them out for doing something stupid. He was a good partner with JR IMO. Then when the Invasion storyline started a lot of that knowledge disappeared and he became a "Yes Man" for the Alliance. He wasn't nearly as good as he was when the year started.
May be weird but I've always preferred Lawler teaming with Vince over JR and JR teaming with Heyman over Lawler. Not that JR/Lawer was bad, because I enjoyed them. I just feel like their other partners did a better job of playing off of them.