You cannot name one single match or a Feud between Kevin Owens and Sami Zayn since there are many. And all of them are memorable for their own standards.
Even though there is a recent feud and a match that was scheduled for WrestleMania 37 and it was criticized vastly by the fans and critics. A match between Kevin Owens and Sami Zayn is always very special, but in this case, the booking was so bad that this match could not be made interesting at all.

Kevin Owens Gives His View On What Was His Best Match With Sami Zayn
It was more like a mandatory booking that had to be given just to fill out the card, just because these two individuals have history let’s book them against each other.
The rivalry of Kevin Owens and Sami Zayn started way before WWE during their Ring Of Honor days. It has been almost 20 years but these two wrestlers fighting each other never felt boring.
But what is the best match these two individuals did stage? During his recent appearance on my mom’s basement, Kevin Owens revealed his own view on what is the best match between Kevin Owens and Sami Zayn. The former WWE Universal Champion said;

“Battleground in WWE is a clear favorite for me because it’s underrated, but it’s also really appreciated. People will go back – I get it every week – and they’ll randomly go back and watch that match and go, ‘I forgot how good that match was.’
“I think the reason it’s not hailed as one of the best matches in WWE is simply because, the day after it was done, everybody just moved on. But I wanna say, if two other people had the same match, depending on who they were, commentators would be talking about it like, ‘A match for the ages.’
“We didn’t get that kind of treatment, but it’s kinda cool because we still get people going like, ‘How does this match not get talked about more?’ I’m not the kind of guy who comes through the curtain after a match, whether I did good or bad, who will let it show, but man, I couldn’t help it. When I got through the curtain in Gorilla, I just screamed several expletives because I was so pumped. Even Vince was standing up and pretty pumped himself. That was a special one.”

There match from the WWE Battleground PPV event of 2016 is quite a curious pick. It was of course pretty underrated and enjoyable of course, but there are a lot of matches to choose from so it is always very confusing.
Credit: My Mom’s Basement. H/T 411Mania.