For all practical purposes, ext2 is probably the best filesystem for /boot. 99% of the time, you aren't even going to be writing to /boot, or for that matter even reading from it except when booting. So the benefits of a journalling filesystem isn't really needed.
As for /, my feeling is that Reiserfs still has the benefits of maturity over ext3. So, it is probably the best at this time.
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