Gas sites where gives better gas?

WH or low sec?

WH, by a wide margin. Unless the scarcity era changed something very drastically.

LS. unless you have ability to farm C320

Even if you ignore isk/m3 (which is in favor of LS anyway). There is more variation in LS gas so you can easily split your volume and have easier time to not flood the market

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Cyto gas found in certain areas of NS is the most valuable gas iirc

Nowadays it’s low sec. Cyto is generally worth more than myko.