For me it was in the north of Sardinia, and nothing has been close to that since. The water was so transparent I could see the sand perfectly; I even caught a shrimp with a sandwich box.
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Ogunquit beach, Maine. You could see the crabs chillin by rocks plus the nearby lobster rolls were incredible.
During my honeymoon, my wife and I visited Stingray City and went snorkeling at the nearby barrier reef off Grand Cayman Island. The water was nearly as clear as glass and the whole experience was fantastic.
The Gulf Coast of Florida is just as clear, and pretty much anywhere in the Bahamas and the Virgin Islands.
Maya Bay back in 1986 before anyone had heard of it.