I refuse to vote of course as none of my gambits are listed. The Smith-morra,BDG,Alipin French, Milner-berry vs the caro-kann or the blackburne gambit in the philidor. All lead to exciting chess and dont forget the kings gambit! what were you thinking. There should probley be an "other" button to chose. 

And the most disapointing part is that this is a very subjective question with too many possible answers. Like i forgot to mention the reti-gambit against the french just a second ago. 

There are many gambits which are not bad and if black/white knows exactly what he or she is doing and they take the pawn then maybe they can equalize.

A few more gambits: Icelandic,Elephant,traxler-counter gambit,scandinavian gambit OMEGA gambit (ok this one may be a bad gambit). and it goes on and on.

(2...dxc4, not 2...dxc5)  To typo is human, to forgive....

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This line is very interesting strategically and tactically, but objectively speaking, I don't think that f5 is the best move here (moves like Bb4+, Nf6 or any normal move is fine), but it's a very testing variation of c4 because it is the sharpest way to meet it and have somes forceful lines. The inclusion of c4 and e6 favours Black compared to the immediate f5, which is clearly refuted, but it's still not sufficient for an equalitiy if I believe actual practice and results. I agree that White have a very powerful attack for the Rook, and hxg8=D+ is not the best as you noticed, the best is surely 1.e4 e6 2.d4 b6 3.c4 Bb7 4.Bd3 f5 5.exf5 Bxg2 6.Qh5+ g6 7.fxg6 Bg7 8.gxh7+ Kf8 9.Bg5 Nf6 10.Qh4 Bxh1 11.Nd2 Nc6 12.Nf4 (Nd2 is good too)with great results at master level for White. After 12..Nb4 13.Bg6 and in practice, Black is in trouble here. But is it a forced advantage everywhere for White, even if we take somes moves back? I don't know. Playing this line in OTB for Black is surely too risky, if not suicidal because it's far easier for White to attack than for Black to defend with an unuseful Rook up. But it could be interesting to analyse it deeply at home, or to play it in a CC for an analysis research.

ArKheiN
Accepting the rook sack is very dangerous for black. . I've played a few of these games against Suttercane, who is an expert in this line and have a 2+ 3- record but I suspect in games longer than 15 minutes or those with time increment black is busted. Nevertheless, at club level I think this is as playable as the Frank-Dracula line, moreso since it is not as well known and white has to be brave to refute it.

xg8=Q is a mistake by white. It gives up too much of the attack for not enough material. If white has the courage to continue playing a rook down he will discover that black has to return the full rook to avoid disaster.

@ MNb I think white can play for an advantage after Ng5. It's just that white will now have to defend an unclear gambit rather than attack in one so it is not to everyone's tastes to play Bc4 in this way (Incidently I play the Lopez)

The Traxler is very exiting for both side, but if you know it perfectly, it's better for White

The Marshall is surely the most feared of Black's gambit by White and the more respected at high level, it's still fully playable at 2700+ level with good results!

Of course gambits in main line openings are strongest.  Like MnB said,  those lines in the queen's gambit/(semi-)slav where White does not regain c4 pawn provide excellent attacking chances for White. The poisoned pawn Najdorf is  quite a poisonous pawn too, not to mention the French Alekhine-Chartard, the Benko gambit, the Marshall Ruy etc.. 

The most subtle gambit of all must be the Catalan types... delicate handling is needed, and a delight when it works for White!   

The Queen's gambit is simply a poor mirror of the King's Gambit, when accepted; it is invariably declined.

In the Traxler, most people under grandmaster level will take on f7 with the knight with huge tactical complications usually ending in a black victory. Even with Bxf7+ black has much greater opportunity for direct attack than the placid 4...d5.