As Section 72 policies are essentially just life assurance policies, there's no one life assurance company who is most competitive for all applicants. Different companies compete for different niches, e.g. age, smokers, size of cover etc. The companies who tend to actively compete for this class of business are Caledonian Life, Friends First, Hibernian Aviva, Irish Life & New Ireland so you should try each of these companies or go to a broker who quotes all of them.