I don't know, though I do like Sakimoto's, I have not felt that any of his work to date has been on level with FF8; there are many more memorable tunes in that game than any other game I have ever played. I think Uematsu was quite a bit off in FF9, he picked up a bit in 10, but FF8's tunes were perfect for every single setting; that in my opinion was the peak of his career as far as Final Fantasy goes.
But the final ending sequence of Final Fantasy 8 is my favourite work of Uematsu. Note it's about 15 minutes long, my favourite part of it is the end:
http://bluelaguna.net/downloads/mp3s/ff ... 0Theme.mp3
There are four tiers to it, the first takes place inside the surreal world of time compression after Squall and company have been thrown back into it after defeating Ultimecia in the future. Squall has forgotton his anchor, which is Rinoa, and so he is lost in the compression with no way to get the spell to send him back to his own world (that happened in the previous scenes).
The second tier is eyes on me, which goes over Squall and Rinoa coming back out of the time compression in the field outside of the orphanage where Squall said the lines "I'll be waiting for you. If you come here, you'll find me. I promise." Then it goes on to show what happened to the secondary characters (Seifer, Laguna, etc...); Laguna's moment was quite possibly my favourite scene in a Final Fantasy game.
The third tier is the remade Final Fantasy theme, the last time it was made, and the best version of it. At this point it goes on to show a celebration at the Garden which shows the main characters.
Then the final tier is a remake of Liberi Fatali, no singing in this version. This is the scene that shows what happened to Squall and Rinoa which is the only other scene that could possibly be my favourite from the Final Fantasy series. I usually say this is my second favourite scene. Again, the music fits in so perfectly and really makes the scene special.
Sakimoto's best work is Vagrant Story in my opinion. But then again, even in Uematsu's last FF game, he came out with some brilliant tunes that exceed the greatest works by almost any other composer:
http://bluelaguna.net/downloads/mp3s/ff ... arkand.mp3
Uematsu is great on the piano.
In fact the only guy who can match Uematsu on the lighter tunes is Mitsuda, but then again, Mitsuda from 5-10 years ago:
http://bluelaguna.net/downloads/mp3s/xg ... 20Fire.mp3
Here is another good song from Xeogears:
No one beats Mitsuda with character themes, Maria's two themes are my favourite songs for character themes:
http://bluelaguna.net/downloads/mp3s/xg ... %20Sky.mp3
http://bluelaguna.net/downloads/mp3s/xg ... Flight.mp3
Not to say Sakimoto is no good, it's just that Uematsu is/was the master. Sakimoto in my opinion probably overall has a better resume than Mitsuda for example. I do think Sakimoto is #2 as far as RPG composers are concerned. For Final Fantasy Tactics, my favourite song is the one at the introduction:
http://bluelaguna.net/downloads/mp3s/ff ... 20Logo.mp3
Few of the songs in Final Fantasy Tactics are longer than two minutes, keep in mind.
Anyways, here is another of my favourite songs in the game:
http://bluelaguna.net/downloads/mp3s/ff ... 0Theme.mp3
Here's another character theme by Sakimoto:
http://bluelaguna.net/downloads/mp3s/ff ... 0Theme.mp3
But yeah, even though the music is good and on par and above Mitsuda for the most part, it still has not reached the level of the main Final Fantasy series, in my opinion. I do believe that Sakimoto will be able to do it, with the amount of pressure that is on him, I do believe that Final Fantasy 12 will be his strongest work. However, theme music really has to capture the soul of a place, a person, or an event. Final Fantasy 8 is where the bar is set, in my opinion.
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http://bluelaguna.net/downloads/mp3s/ff ... Fatali.mp3
The singing is in latin, Liberi Fatali translates to "Children of Fate". The song is about the Children of fate coming to the garden to burn the great evil from space and time. Or something like that, I'll have to find a translation sometime.