Hi Clinton,
There are a couple of considerations in deciding who to go to for an excellent flute. First, not all makers tune the same, which means they don't fibger the same way, either. I class those tunings into the "more advanced" category, and consider them more suited to experienced (and higher skilled) players. That kind of tuning is referred to as "alternative". Not all makers who use that kind of tuning, identify themselves as using alternative tuning, although some will describe it as "concert". Not all "concert" tuning is alternative tuning, however.
By now you should be beginning to see the problem......there are many variables in selecting a flute maker.
Some makers are known for making great flutes in mid-range keys, while others have special abilities in either high or low range flutes. That simply means it can also matter, what key you are interested in, in a flute, in selecting the maker for that flute.
In the quest for good flutes, referrals from other players are one good source of information, but because playing styles vary, and methods of flute making vary also, sometimes you will also need to consider how you like to play, and who makes flutes that play best in that particular style. That, unfortunately, comes with playing experience.
The issue with playing style, comes from the differences in how makers voice their flutes. Some voice to allow the player to vary their air pressure, while playing, without getting any odd squeaks or squawks, vs. others who voice for evenness in air flow, playing more by note, and less by expressiveness within a note.
Then it can also matter to you, how you like the flute to look, and what kind of finsihing a maker uses, as that varies all over the place. Some people like natural style finishes, others like hard shell finishes, and some even like hard epoxy based finishes, and some don't really care, and have all kinds of finishes among their flutes.
Lastly, price points are also all over the place, with makers running the gamut from quite reasonable, to outrageously expensive, and everything in between. So, budgetary constraints can also play a role in your flute choices.
Since you are the only one who can actively make decisions on those variables, (although the more you can share about what you like in those variables, the more specific help can become), you have a complex decision making process to go through.
There is one essential tool, to acquire in evaluating flutes, which I recommend immediately. That is a small, inexpensive, chromatic tuner. These are available in music stores, and will help you determine not only the accuracy of the flute key, but also the actual fingering for any given note on that specific flute, which varies not only from maker to maker, but from flute to flute, even from the same maker. Such are the variables of flute making, which are controllable, only to a point. This item can be acquired from $25.-$50. depending on brand and model.
Now, as to my recommended flute makers, realize that I have variables per the above discussion, represented in my list of flute makers. I have to modify my playing style, with some flutes, and play them "the way they want to play", to get the best playing qualities from them, not because there is anything wrong with them, but because they have been intentionally made, differently, by their various makers, and that requires using different playing techniques for different flutes.
Now if you aren't hopelessly confused, by this discussion, here are some very fine makers, that you will find a fair amount of differences between their flutes:
High Spirits flutes......yes they play very well, overall, and are a good value, for a new player. They are not quite as stylish or as impeccably finished as some makers, but they play quite well, and are a good investment.
Now, here's the rest of the list, with some special notes, which are my own personal opinion, and include the disclaimer, that I am not a musician, nor a trained anything with flutes......., I am just a player, with a bit of experience who has made it my business to come to know as much as I can, about a lot of flute makers, for reasons much as you describe in your original question:
J.P. Gomez - Heartsong Flutes........top notch tuning, excellent finishing, but flute styles vary and tuning varies a little with flute style, for fingerings. Mostly mid-range keys.
Gary Kuhl - Spirit Bird Flutes.........top notch tuning, impeccable finishing, limited flute styles, simple in design, tend to play with more "precision" playing, and do not "push" as well as some makers. Mostly mid-range keys.
Geoffrey Ellis - Earth Tone Flutes........excellent tuning, excellent finishing, usually simpler in design, although sometimes does very creative art flutes, makes absolutely wonderful drones, and is known for lower range flutes.
Pat Haran......an all-around excellent maker, with some unique, complex to play designs, also known for excellent tuning, impeccable finishing, and low range flutes, especially.
Colyn Peterson.......makes a very good flute, excellent finishing, simpler in design, and gets a kind of uniqueness of tone, tuning can vary. His wife does some beautiful art, on some flutes.
Ed Hrebec - Spirit of the Woods flutes- excellent reputation as a maker. I have no flutes from him, but I have played a few, and some I liked, others I didn't. I would say that I have too little direct experience to share, about this maker, to help you with the characteristics of his flutes.
Russ Wolf.......makes excellent flutes, is hard to get a flute from. While I think he made his best flutes when he split them, vs. gun boring, he has worked through some of those transitional issues, and recent flutes have been excellent, in the gun boring, though perhaps a note shy of when he split them. Very affordable, when you can get one. (He lives ten minutes from me, and I have only gotten 2 flutes in 3 yrs.)
Butch Hall........makes excellent flutes, but his best are "concert" or alternative tuned. His most recent standard tunings have been excellent as well, as he has gone into making more standard tunings, by popular demand. Tends to have impeccable finishing, but very basic blocks, and simpler design, although he has, over time, made some art style flutes. Very affordable, but primarily a mid-range maker. Top notch customer service.
Greg Jones - Wingshadow flutes - currently available through Mark Slater, at the Flute Case Store, specializes in bird beak art flutes, in various birds, are excellent tuned, impeccably finished, and beautiful to look at (except the Calif. Condor, which is an ugly bird

). Very reasonable for art flutes. Do not "push" quite as much as some makers.
Russ Venable - RV Flutes - excellent tuning, impeccably finished, and makes various tunings, including diatonic, "Indie" and other "exotic" tunings. Well known for his diatonic and drone flutes, especially. Makes keys from high to contrabass.
Leonard McGann - Lone Crow flutes - excellent tuning, nicely finished, with a special reputation for drone flutes. Makes a range of keys and some special tunings.
"Kuzin" Bruce Belmore - Kuzin Bruce flutes - perhaps the best value in flutes, with excellent tuning, nice finishing, nice range of keys from high through mid-range, as well as some "exotic" tunings, simpler in style, emphasis on playability. Also known for great values in his drones.
Randy Stenzal - Feather Ridge flutes - excellent tuning, excellent finishing, simpler in style, emphasis on playability.
Brent Haines - Woodsounds Flutes - excellent tuning, impeccable finishing, uses an epoxy high gloss finish not liked by some people, emphasis on exotic woods, high priced, simple in design (although he does some nice art flutes, also), has good customer service, and even does a xmas card to his customers (unique in that.)
Michael Graham Allen - Coyote Oldman flutes - perhaps can be called the "standard" in flute makers. Having made NAF flutes for about 30 yrs., is one of the most experienced in the business. Excellent tuning to top-notch tuning, from flute to flute. Tends to mostly make cedar flutes, although he uses some special finishing techniques. Has some unique and interesting designs. Does some art flutes, and is the first maker to produce the Hopi and Anasazi embouchure flutes (much harder to play). Very reliable source. Pricing has gone up in recent years. Highly respected.
Andrew Begay - one of the true native makers, who makes a great flute. His flutes utilize a unique design, neither split nor gun bored, but rather sectioned. His flutes have excellent tuning, they "push" well, and are very "expressive". One of my favorite makers, but he has had some personal issues, which he now seems to be overcoming, which has made him difficult to contact and order from. If you see him at an event, where you can try the flutes, be sure to do so.
Bob Child - Ugly boy flutes - curious business name, but excellent tuning, impeccably finished, and some flutes are top notch. His flutes do not "push" as much as other makers, but they have a clean, crisp sound. Affordable. He is moving in August, after which he will have more flutes available, and will likely be seen at more events. He makes a neat "bagpipe" drone, that is quite different.
Stellar Flutes - have none, and have only tried one, which was very nice, in a high key. Not very common in these parts. Excellent reputation.
Danny Bigay - Mountain Spirit Flutes - have been trying to acquire one of his for a while, but not in the right part of the country. I have tried a few in shops, in NC, and they played well, but not perfect. Excellent reputation as a maker, tends to be on the more expensive end.
Jeff Calavan - Oregon Flute Store's "Laughing Mallard flutes" - have none, but tried several a few years ago, at an event, and thought they played well. Does a lot of art flutes, although some seemed "incomplete" to me, in carry through of design.
Mac Lopez - Whirlwind Studios - have only tried some flutes owned by another flutie, but most were excellent, and some very artistic designs. Tends to offer more artsy flutes, at higher prices, on the web and ebay. Never been able to buy one at a price I could live with.
Scott Loomis - Loomis Flutes - only have one, and it is a very old one, acquired second hand. It plays well, has excellent tuning, and is expressive. It is simple in design, and I have an interest in getting one of his bird beak flutes, at some point in time.
Ken Light - Amon Olorin flutes - Nakai's flute maker. Ken uses an alternative tuning on his flutes, which makes them concert quality, but trickier fingering. I have never been able to learn that fingering well enough to invest in one. He uses mostly western cedar, his flutes are thin walled, and very responsive, making subtleties easy to do.
Guillermo Martinez - just got 2 flutes from him this spring when he was at a local event. Excellent tuning, very nice finishing, and he makes an assortment of keys, and art flutes, especially bird beaks and NW Native styles. His flutes will vary a little in tuning, so you might want to try several, to find the one that fit with you.
Jonah Thompson - JT Navajo flutes - .....perhaps the most under-rated maker out there. Only problem is, he mostly makes A flutes. He re-designed his voicing over the last couple of years, and took his flutes from excellent, to an outstanding value, in a strong voiced, top-notch tuned, but a little less polished in finishing, in one of the most affordable flutes in the marketplace. He uses a lot of pine in his flute making. If you need an A.....this is a best buy.
Larry Spieler (and company) - Chris Ti Coom flutes - .....more simple in style, but well tuned, solidly made flutes, widely used by musicians. Affordable. Tends to like to make 5 hole flutes, but makes 6 hole as well.
James Gilliland - .......makes cane flutes in a wide range of keys, well voiced, strong players, beautifully finished, and quite affordable.
Jack Thomas - Silver Song flutes - .......an amazing wood carver and wood artist, not just in flutes, but other works as well. While jack is slowing down, in his retirement years, he makes amazing creations, that are well known in the flute community, as he sells a lot of his flutes through Mac Lopez. His flutes have excellent tuning, are impeccably finished, but do not "push" as much as some makers. He made "spirit" flutes for me and my wife, which are highly valued. I also have a plain jane flute I love. While not inexpensive, a good value in art flutes, and a very good value on his plain jane flutes.
Dennis Frederikson - NZT Designs - a new flute maker for me, but a strong comer, who makes amazing art flutes, as well as simple cane flutes, and bamboo flutes. The flutes I have are well voiced and tuned, and they are expressive players. Perhaps not quite as refined in finishing on some cane / bamboo designs, since he adds wood blocks and sound mechanism onto the cane or bamboo, on some flutes, and his finishing on those has to catch up to the voicing quality. Affordability is good. His art work is extensive and incredible on his art flutes. He also makes flutes in bone, in the Maori style, fully carved. His work is a mixture of New Zealand's Maori arts and Native American arts, and is unique in that combination. Also makes a lot of other stuff, including beaded flute wraps.
Charles Littleleaf - Ancient Vision Flutes - another top native maker, who I have been unable to get a flute from. I have tried one flute, that was exceptional in voicing, and while nicely finished otherwise, this particular flute had never had a final finish applied. I don't think that is normal. Sells now and again under the "Happy Valley" flute label on ebay, with simpler designs, which tend to sell for way above average prices. His regular line is art flutes, and they are on the high end.
Keith Glowka - Buffalo Moon flutes - .....besides making an excellent western cedar, thin walled, responsive flute in standard tuning, vs. alternative tuning, Keith makes unusual flutes in buffalo horn, and other "horns", and in bone. Perhaps not as well known, as his wooden flutes are all the same style, and he is known more for his horn flutes.
I may have overlooked a maker or two, who deserves mention, in this listing, and to those I have inadvertently overlooked, I apologize in advance.
There are other excellent makers in the marketplace, who I have little or no direct experience with, that also have excellent reputations as makers, and some of those make some unique instruments, which I can't afford, like Werner John, who makes an 8 hole flute, and Stephen De Ruby, who makes flutes for Golana, so......this is not a complete list by any means, of the very good makers, who are out there.
Hopefully, though, this will be of some help, in seeking out flutes you will be happy with, and will want to keep. However, you should recognize that at times, you will still buy a flute, that just doesn't "talk to you" after you take it home. Eventually, those will go away, to a home that is a better match for that flute.
My own experience is limited to the makers I have had some exposure to, and have had the opportunity to at least try some flutes, or is so highly recommended, in reputation, that I feel compelled to mention them. Those responding from other parts of the country, will of course, have other excellent makers to mention, who are not on my list, because I don't see them, or have never been able to acquire a flute from them.
Each of us has to find the makers that "fit" with how we play, and what we look for in a good flute, so it is still a personal choice kind of decision. The above is just my personal contribution to a very all-encompassing question, which is obviously hard to answer, by any single individual.