But if you want to get really technical, the poison tower can deal an unlimited amount of damage/$, as it deals a percentage of damage, the only problem with that is it takes a ridiculous amount of upgrades to make it usable, and I'm talking BILLIONS of points, level 100 won't work, we're talking level 400-500 with 300-400 money upgrades, and air tower upgrades as well. So you would need around 3,000,000,000 points to make this a viable build I'm guessing, but I haven't attempted it.... so you might need more, or you might need less.
And everyone who's saying the triple tower's are overpowered, think about this, a fully upgraded Triple tower, averaging in the triple damage, does 666 damage/360$ or 1.85/$.
A fully upgraded Splash Tower does 40*30+/380$, or 3.15+/$. Note the +, a level 200 Fully Upgraded Splash tower has a splash radius big enough to cover the entire map. Meaning that number can get as high as 40*80-90/380$ or 8.95/$ at its best.