Prior to it closing a few years back, The Pub on Broadway in Depew easily had the best wings in WNY. It wasn't even a contest. Total dive joint, but man they knew their way around a traditional hot wing like no one else. Best garlic parms too.
These days it's hard to say. I could go with Duffs, 911, or Barbill as my tops. Elmo's definitely a close one, but see second tier compared to three.