I couldn't say best (not sure it'd make my top 20 TBH), but most underrated, absolutely. Either that or Orange Juice - You Can't Hide Your Love Forever
I mean it's probably Unknown Pleasures, but I felt like being spicy with an opinion. @D Jilla I love that album, but I think of it more as New Wave. I associate gloominess with Post-Punk and that album is too bright.