The three Superpower capital planets all have a bunch of tourist beacons. I suspect Sol would have the most.
After typing the above sentence, I sought some actual data rather than conjecture and guessing, so I opened the
Tourist Beacon List spreadsheet and sorted it by system. The results, of numbers of beacons per system with more than 5 beacons, in alphabetical order:
Achenar: 12
Ackwada: 9
Alioth: 11
Facece: 6
LP 339-7: 6
Shinrarta Dezhra: 8
Sirius: 6
Sol: 20
Tau Ceti: 6
So, as suspected, Sol does indeed have the highest number of tourist beacons. Ackwada has the highest number of beacons for a non-permit-locked system.