Hmm, toughy, um...... Probibly a 26-s. Only 100,000 more were made than a 1921, yet in G-4 is only about $7.00.
I think the 31-S is a harder one--I bought mine from Joe G. on WINS and have it safely in my set! Speedy
I can tell you the most over-rated by far, is the 16-d. Look at a 1914 barber half, 80000 less than the 16-d were made, yet you can still get one for 200 bucks in G-4.
How many here remember when I was buying and posting all those 1931-D dimes? Well my vote gores for the 1931-D. With 1,260,000 minted that's 260,000 less than the 1926-S and ONLY 30,000 more than the legendary 1921. At around $20-$30 in VF condition I think it's a steal.
1930 P, 1930S, 1931 PDS, And the 1917 D-- I have a roll Ag's and Good, plus VG's. Just waiting for the price to rise.
31-d would have to get my vote, but has anyone ever come across the fake 23-d and 30-d specimens, I'd like to get ones just to have.