As an organist, Leslie emulation is a big deal to me so I've tried just about everything out there. For live playing, I use a stompbox called a Neo Instruments Ventilator, which is by far the most accurate sim I've found.
But for computer-based effects, that title goes to the Leslie emulator in VB3. For 50 bucks you don't just get the world's greatest faux-Hammond on a computer, it also comes with a separate DLL that's just the effects portion.