Are ISO 160 multiples the best to use?
NO. They have harsh highlight rolloff and intentionally clipped details in highlights. I have no idea why.
Are ISO 100 multiples the best to use?
NO. While they do have smooth highlight rolloff, they are digitally pushed by a small amount (the exact value depends on picture style and other settings). What does this mean: a small amount of raw data, which actually has the best SNR possible, is simply thrown away.
Then, what is the best ISO?
To the best of my knowledge, the best ISOs are the ones available in recent Magic Lantern versions (April 2012 or later), obtained from ISO 100 multiples adjusted with a small amount of negative digital gain:
ISO 85, 175, 350, 700, 1400, 2800 - best for Neutral -4 and other low-contrast styles.
ISO 80, 160, 320, 640, 1250, 2500 - good for a wide range of situations.
ISO 70, 140, 280, 560, 1100, 2200 - best for high-contrast styles.
To enable them, set DIGIC ISO gain (in ISO submenu) at -0.2/-0.3/-0.5 EV and dial your ISO from ML menu or shortcut keys.