What does "better" mean to you? Your question is pretty vague. A TJ is a good builder, as is a CJ, and an XJ.
I have a 2002 TJ Sahara and have done gears, lift, lockers, wheels, tires, winch, cage, and more and I'm into it deep with $ and in some areas still fall short of the capabilities of the TJ Rubicon of the same vintage.