Options Panel Frameworks

What is the Best WordPress Theme Options Panel Frameworks? why?
and TF can accept him?

Depends on your skills, what you want to do and how you will use it.

I am using just the “default” - WP Customizer + custom meta box on page/post

Check http://wordpress.framework-y.com/

Also Layerswp is a good ideea for child themes.
The best think is that you can install framework and then child theme, so you can custom only this child , but don’t forget to tell to themeforest about this and send him link with layerswp doc.