Many elements change how fast the car can accelerate to 60 miles per hour (97 km/h). Tires, elevation above sea level, weight of the driver, equipment used for testing, weather conditions and surface of testing track all play a big part in these times. Therefore these times listed may not be a good representation of solid repeatable runs.
Also note that only one version of a model of car will appear on this list. For example, the Lamborghini Huracan could be listed twice, but since the Performante spec is the fastest we will only list that version.
Source: Wikipedia
Top 10

2015 Porsche 918 Spyder2.1 seconds
2
2020 Porsche 911 Turbo S2.2 seconds
3
2017 Tesla Model S P100D2.28 seconds
4
2018 Lamborghini Huracan Performante2.3 seconds
5
2017 Bugatti Chiron2.4 seconds
=5
2020 Porsche Taycan Turbo S2.4 seconds
7
2020 Nissan GT-R Nismo2.48 seconds
8
2010 Bugatti Veyron 16-4 Super Sport2.5 seconds
=8
2018 McLaren 720S2.5 seconds
=8
2019 Lamborghini Aventador SVJ2.5 seconds