Besiktas are great fans, but you have to take other things into consideration. They have 35-40k fans in a modern stadium. At Panathinaikos' old stadium (Leoforo) the capacity was 19k & there was no roof. So theres half the fans & the sound also escapes. A new stadium is being built & for now we play at OAKA (Olympic stadium). There's a running track around the pitch & fans are very far from the play. These things play a role in the decibel recording& doesn't make Besiktas better or louder fans.
The supporters of Besiktas has the highest desibel level ever recorded. I know thats not all but their supporters is known to have an incredible atmosphere.