I think it’s Tavatimsa because you can still be mindful of death due to war with the Asuras. You can also offer flowers to a cetiya there and make merit. The sensual pleasures there are weaker than those in higher realms.
Additionally, in the Therāpadāna, as far as I’ve read, most, if not all, who were destined to become enlightened during the time of the Buddha Gotama were reborn in Tavatimsa after performing good deeds and passing away from their previous life, so I think Tavatimsa is a good place to fulfill parami.
The Abhidhamma is also always taught there first and not in any other heaven.
Yes deva realms like Tavitimsa are said to have Dhamma halls where the Dhamma is taught - so progress in wisdom continues for those with the interest.
BUT the best plane is the human realm for developing all parami. Of course the current human life span is so short …
Yes, we have to make the most out of our human life since it’s so short, so we should make as much merit as possible. We should also develop our wisdom as much as possible.
The Buddha said to him, “Hatthaka, I wonder whether you still promulgate now the teachings that you promulgated when you were a human being?”
“I still promulgate the teachings that I promulgated as a human being. And I also promulgate teachings that I didn’t promulgate as a human being.
Just as the Buddha these days lives crowded by monks, nuns, laymen, and laywomen; by rulers and their chief ministers, and monastics of other religions and their disciples, so I live crowded by the godlings. The godlings come from far away, thinking, ‘We’ll hear the teaching in the presence of Hatthaka.’