Best guitarist... totally a matter of taste. For my money I find guys like De Lucia and Holdsworth VERY hard to cop and enjoyable so I put them at the top of the list. But then you get guys who play relatively simple stuff (by comparison to the Fusion or Flamenco guys) and yet what they play and how it's played moves you emotionally so how can you not say that's incredible too?
How about we trade some links on music? I'd love to hear other GFYers play! Some of my stuff is at
http://www.spirit53.com. @ a loss 4 words is the one with the most guitar. =]