If your talking about the best ever, then it really should be a list of very few...
For example,
Messi
Maradonna
Cruyff
C. Ronaldo
Pele ...maybe even Garrincha (some older Brazillians are adamant he was the better player)
Eusebio...
Beckenbaur
I mean, there realistically about a few hundred players over the years of football that can be considered technically brilliant. World class. The bes tof an era. However, I think if you give it thought, only a small list of ten can be considered to be the 'best ever'. Also, as with any of these greatest ever lists (even my mini list) is waaaay biased towards forwards and strikers.
For what it's worth, I think Messi and Christiano Ronaldo have to be in the discussion, they are the best players by a mile from our era. They are in their thirties now and are at te peak of their powers. For Ronaldo to do what he does at the age of 33 is remarkable. Maybe the top players are way more fitter in this age, but most of the other greats were on the downward after 30.
Ronaldo is a good shout, best player in the 90's for me, with his contempories at Barca Rivaldo, but there will always be that France 98 final where he went missing.