Even though M2K's largely considered the best overall, I disagree. His mastery of the majority of the high tiers is respectable, but that's about it. Anyway, here's my take on a top ten;
1. Mango
2. Hungrybox
3. HugS
4. Darkrain
5. Colbol
6. SilentSpectre
7. DaShizWiz
8. Calle W
9. Tang
10. Forward
I mostly base this on their overall performances in tourneys and their playing style, and as you can see, I'm not a Puff hater.

Mindgames also play a role, and that's pretty much why I placed HugS as high as the third place. He's by no means a bad player, but his Samus mostly relies on the genius that his mindgames are, and not his work ethic. Phanna's is far superior, unlike his mindgames, which aren't that much. Consider this for the others, too. HugS and Phanna are merely examples.