Stephen's Sausage Roll is great, but even among sokobanlikes, I'm loathe to call it the undisputed all-time best when it's up against Baba Is You.
SSR walked so Baba could run
In favor of SSR: The design is more vertical than Baba, it explores fewer mechanics but with greater depth. And it's entirely spatial, whereas Baba's solutions are sometimes a matter of wordplay, with the sokoban just a formality.
I like Baba better, but I'm not sure if it's the better game.
Overall, I probably agree that Baba is You is a better game, but I think what makes Stephen's Sausage Roll receive so much praise is that the puzzle design is incredibly tight. It's a very straightforward concept and the core mechanic does not change between the first and the last level. But the puzzles are expertly crafted in a way that as you progress through the game you naturally come across situations where you think you know everything about the game and then it surprises you with a new mechanic that you did not expect.
Baba is You ramps up as you go to, but the ramping up is mostly done by the game giving you new tools to work with. Plus, the amount of interesting puzzles you can do with the mechanics of Baba is You is virtually endless, whereas SSG makes you feel like the game squeezed all the possible gameplay out of moving sausages around.