I believe people typically conflate "best" and "favorite", out of an exuberance for their favorites. I've been guilty of this as well.
The way I look at guitar players is, there's a pinnacle that one can achieve. Many guitar players have reached that pinncale. And once you've reach that pinnacle, there is no better or best, only the personal preferences of the listener. Is Vai better than Satriani? Is Malsteen better than Vinnie Moore? Is Blackmore better than Iommi? It's all personal preference.
That said... SRV is as good as it gets.
Wish I had seen him play live.
Zod