Weeeeeell, although I live and work in San Sebastián, I come from Almería (south-scorchio). Soooooo I don´t think here in Spain is a Tapa´s capital. Anywhere you can find places with good tapas. Here in San Sebastián tapas are more elaborate, more "chic", and, of course, more expensive too. To drink a beer and eat something I prefer the south, fresh fried fish, anything grilled roast, or small dishes of paella, etc.... Ergo, tapas in San Sebastián are good tapas, I enjoy it, but my pocket no.
O course, all ukgsers who come here is wellcome. I hope to be a good Cicerone. Just contact with me if you are going to come or if you are here nere and need help.