I previously voted for SilkyPix. In the past several days I've been working with Raw Developer, Mac only, and it really impresses. It is very smartly inacted, allowing choice of camera profile, tone curve, and then usual modifications. For instance, they have tone curves that simulate how C1 tones, thus allowing use of JFI profiles (C1 based 3rd party B&W) which work fine in Raw Developer. It allows M8 profiles developed for C1 to minimize magenta IR to be loaded well.
Beyond this, it has superb detail, very sophisticated sharpening and noise reduction options, and it's own excellent B&W conversion options. Under $100. best....Peter