Here is the chart from PCGS today for better condition war nickels. It all depends on the grade and step count. There is no real correct answer to this question. At a glance the 1944 S and 1945 S look to be heads and shoulders above the others in MS65 with full steps and in MS65 not taking the steps into consideration, the 1945 P appears to be a better coin.
PCGS Set Registry [SUP]SM[/SUP] Jefferson Nickels FS War Set Complete Variety Set, Circulation Strikes (1942-1945) Set Registry Nickels Jefferson Nickels FS War Set Complete Variety Set, Circulation Strikes (1942-1945) Set Composition [h=4]Set Composition[/h][TABLE="class: popgrid"] [TR="class: toprow"] IssueWeightFS Bonus[/TR] [TR="class: r1"] [TD="align: left"]1942-P Type 2[/TD] [TD="align: center"]3.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r2"] [TD="align: left"]1942-S[/TD] [TD="align: center"]3.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r1"] [TD="align: left"]1943-P[/TD] [TD="align: center"]2.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r2"] [TD="align: left"]1943-P Doubled Die Obverse[/TD] [TD="align: center"]3.00[/TD] [TD="align: center"]3[/TD] [/TR] [TR="class: r1"] [TD="align: left"]1943/2-P[/TD] [TD="align: center"]3.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r2"] [TD="align: left"]1943-D[/TD] [TD="align: center"]1.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r1"] [TD="align: left"]1943-S[/TD] [TD="align: center"]2.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r2"] [TD="align: left"]1944-P[/TD] [TD="align: center"]2.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r1"] [TD="align: left"]1944-D[/TD] [TD="align: center"]2.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r2"] [TD="align: left"]1944-S[/TD] [TD="align: center"]2.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r1"] [TD="align: left"]1945-P[/TD] [TD="align: center"]2.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r2"] [TD="align: left"]1945-P DDR FS-801[/TD] [TD="align: center"]5.00[/TD] [TD="align: center"]5[/TD] [/TR] [TR="class: r1"] [TD="align: left"]1945-P DDR FS-803[/TD] [TD="align: center"]4.00[/TD] [TD="align: center"]5[/TD] [/TR] [TR="class: r2"] [TD="align: left"]1945-P TDR FS-804[/TD] [TD="align: center"]4.00[/TD] [TD="align: center"]5[/TD] [/TR] [TR="class: r1"] [TD="align: left"]1945-D[/TD] [TD="align: center"]2.00[/TD] [TD="align: center"]2[/TD] [/TR] [TR="class: r2"] [TD="align: left"]1945-S[/TD] [TD="align: center"]2.00[/TD] [TD="align: center"]2[/TD] [/TR] [/TABLE] Divisor: 42.00