DMB, Israel has done more tests per capita than the U.S., by a long shot. The numbers I’m seeing today are 54,277 per million for Israel, 30,017 per million for the U.S. The U.S. has been neck and neck with Belarus for weeks now.
There’s a question in my mind whether the people who get multiple tests (e.g. White House staffers who get tested daily) mess up the significance of per capita testing numbers. I suspect not, given that it’s likely that the number of such people is relatively small.