Mid-table Maritzburg tonight face log leaders Sundowns at Loftus Versfeld, with kick-off at 19h30.
United have won their last two games and knocked Pitso Mosimane's side out of the MTN8 quarter-finals earlier in the season, but Davids insists the Brazilians are the team to beat.
“They are the best team in the league and I think they’ve won the league already,” said Davids, who watched Downs' 1-0 win over Golden Arrows at Princess Magogo Stadium in KwaMashu on Sunday.
“It’s theirs and I think perhaps SuperSport, if they go on a run and win the games in hand. But for me Sundowns are by far the best team in the league.
“Yes, they went through a three-game losing streak in a row but all the teams in the PSL went through that patch. Five games without a win, six games, 10 games without a win and you look at Arrows, Baroka FC... each team.
“You can go through all the 16 teams and they all have gone through that patch. Maybe SuperSport United because they haven’t played enough games.
“It’s the league, it’s tight and for me Sundowns, I say again, are definitely the best team at the moment.”
Masandawana and SuperSport have games in hand on their rivals owing to their exploits in the CAF Champions League and Confederation Cup respectively.
Downs have 22 points from 11 fixtures, while Matsatsantsa have 15 points from eight matches heading into their meeting with Free State Stars at Goble Park this evening (19h30).