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I haven't really tried Epic yet, but I've enjoyed both Heroic and Paragon.
I think I slightly prefer the greater number of options at Paragon, though it's a slight preference.
As someone else has stated, there wasn't really a big jump in difficulty once you get to Paragon level that I initially feared like it was in the previous edition.
I DM but I am most excited to take part in the paragon tier. Heroic is fun but I am really looking forward to upping the ante a bit. Epic tier is still tough for me to wrap my head around.
Have not played Epic yet. Indeed paragon has been more fun than heroic. People have a full suite of powers, paths are interesting, characters have enough feats to really see them affect gameplay, and the monsters of this tier are probably the best Truth be told I don't feel prepared for epic at least monster-wise and though I love to use NPCs I hope MM2 will give me more toys to make encounters with
My main problem with heroic is that it feels like players don't have enough powers to play with in encounters. I've resolved to use this simple houserule whenever I start a new campaign from 1st level. Give players two encounter powers and daily powers at first level and start replacing powers at levels 7/9 (still 4 of each max that is). I think it will help with the early and mid heroic tier a lot (at 7+ in the later heroic tier I did not feel there was as much of a problem in having what to do in combat).