Xiotech for one has posted SPC-1 $/IOPS that are significantly lower than those posted by the ETERNUS DX440 so no, I'm afraid that Fujitsu is not the leader.
And although it seems unfair to critcise a performance-centric benchmark for being one-dimensional there are many other factors that should be taken in to account in addition to $/IOPS. $/GB is an obvious one, and actually SPC-1 is a great place to obtain real-world comparisons as they break down where the storage is 'wasted' (metadata, RAID, sparing, etc.). Others include IOPS/U and GB/U for density, IOPS/W and GB/W for power efficiency, and there are more.
The other really important point, which has been seen with various benchmark results that have been posted here, is that it is important to be able to scale these results *down*. It's easy to recognise that if a system can generate 100,000 IOPS then 2 of them can generate 200,000 IOPS, but if you only want 20,000 IOPS then will your cost be 20% of the benchmarked result or 90%? It would be great to see something like SPC-1 extended to a range of sizes (for example 20TB, 100TB, 500TB) to see how costs scale as well as performance.