My life has become simpler once I realized that anytime you see "The One Hundred Greatest ..." or "The Twenty Best ..." you instead interpret them as "100 Great ..." and "Twenty Good ...", and realize that the actual rankings and the claim of top-of-listness is just marketing (it sells the magazine because, I guess, most people are incapable of forming their own opinions).

Most of the time these discussions are obviously subjective, although clearly in this particular case there are some objective qualities to consider (technical prowess & innovativeness, at least; I think emotional aspects are subjective, though).