I think there should be different categories. Obviously guys Like Hodge, Thesz and Gotch are legends, but I didn't get to see them in their prime.
For me, this is how it goes:
Best Pure Wrestler - Chris Benoit (speed, power, aerial, chain-wrestling; he could do it all)
Best Promo - Ric Flair (the Natureboy, Wooooo!)
Best Japanese Wrestler - The Great Muta (the first and best Japanese cross-over star)
Best Mexican Wrestler - Psicosis (he did stuff that I didn't think could be done!)
Best Gimmick - The Undertaker (it was cool back in the day and still is today)
Best Babyface - Hulk Hogan (training, sayin' your prayers and eating your vitamins, oh and steroids, lots of steroids)
Best Heel - Roddy Piper (Piper's Pit, and also watching him cheat his way to the top with "Ace" made me an angry young lad!)
Best Monster Heel - King Kong Brody (he'd light up a territory, get massive heat and put the face over in record time)
Best Tweener - Stone Cold Steve Austin (it wasn't really a thing until he made it a thing and regardless of your status, if Stone Cold threw you a beer, you knew that he was doing you a huge favour!)
Best Franchise Player - Sting (he held the company together through many a dark day well before the Monday Night Wars)
Best Tag Team - The Road Warriors (not the best wrestlers, but they had great a great look, even better promos and made no-selling look justified)
Best Manager - Bobby "The Brain" Heenan (was always there to put over the talent and not himself, just like a manger should do)
Best Commentator - Jesse "The Body" Ventura (a great heel commentator and could easily keep up with anyone)