I'm not sure why there needs to be a thread for this since it doesn't seem like there's much to debate...
http://rank.shoryuken.com/rankings/rank/IGAU
Every tournament is included there so by the standards given in the thread, those are the top players.
If you really want to debate the top players, you should debate it by the current state of the game. What I would like to know is if all the top players were to enter the same tournament today, who would likely make top 8 and who would likely come out on top? The fact that Theo doesn't play anymore makes banking on him to win pretty low but I wouldn't be surprised if he just got rid of the rust and still made top 8. Lots of people say REO is one of the best because he never failed to make top 8 but in all fairness, he didn't enter many tournaments far into the games life. If he attended Evo, mlg, ufgt, ceo, and so on, I doubt he would have made top 8 in all of them. There's a lot more things to debate if the game is looked at in that way imo.