That depends on who you ask. Some people like the ACL reimbursement only shops because they aren't hard to do, and if they are traveling doing a route it's a free place to sleep as a stopping point--and they also can rack up reward points on credit cards. Coyle has some nice hotel shops, but they typically want shoppers to jump through hoops doing multiple phone and restaurant shops before they will consider giving you a hotel shop, and then the shops are very detail demanding so you really can't relax while doing them. Regal Hospitality shops are okay, except that they ask you to write in the third person, which is awkward (you can't say "I" or "we", you have to write about yourself as "the guest" and perhaps refer to your husband/wife/partner as "companion". But, those two companies pay fees plus reimbursement or folio reversal for the shops, so IMO, it's worth it. True Guest and Buckalew also offer paying hotel shops, but I haven't done shops for either of those companies. Buckalew never has anything in my area and True Guest has a habit of using shoppers that they have worked with frequently in the past, so I never have gotten an opportunity to do shops with them. I have read on this forum hat they are a PITA, though. Not the shops, but the owner or manager, I think? Then there is LRA, and I have done a few shops for them a long time ago but they don't pay much. Reimbursement plus $25 or something like that I think. It's been a long time.
You first hotel report is guaranteed to take 2 to 3 times as long as your third one.
For what it's worth, I had also heard negative things about Roldan at True Guest, but my experience with him was great.