Quality is whatever counts most. 

质量是最重要的。

【分析】动词count 不及物时，表示“有价值；有重要性”（If something or someone counts for something or counts, they are important or valuable.），most 是much 的最高级用法，表示程度。count most “最有价值，最最重要”。

whatever = anything that

该句相当于：Quality is anything that is most important.