I'm not sure you can ever say 'best' tackle, as what you use will depend on the situation and the type of fish you are after. It also depends on whether you are out to catch fish or to have some fun. A given fish might not be much sport on heavy beach casting tackle, but bring a lighter rod and you will have much more fun.
Typically I have three rigs. A heavy long-pole beach casting rig, a medium-sized rig with a stiffer pole for fishing off rocks and piers and a light spinner rig for more fun with shoaling fish.
And though it's totally unorthodox, the most fun I've ever had sea fishing is using a trout fly rod with a wet fly and casting for shoaling fish like mackerel and school bass. The light tackle allows the fish to fight and provides a lot of sport.
I woud also agree and say the tackle is the rod (pole), reel, weights, line, hooks etc. And what you attach to the hook is the bait. The grey area is with artificial lures as they're in the tackle section of the shop rather than in the bait section.