Like any contact point on the bike, comfort is the main consideration when choosing handlebar tape.
This reasonably priced bar tape from Pro has lasted remarkably well and provided an excellent contact point for several months now.
This spongy tape can be wrapped tight or very tight depending on the level of padding required and it gives excellent grip, even in the wet. No irritations have been experienced, surprisingly not even on very long rides with no gloves.
The Pro bar tape has easily outperformed other more expensive tapes and certainly gets my vote.