Like all such lists ("100 greatest pieces of classical music", "100 greatest restaurants", blah blah), this is nothing but marketing propaganda by The NY Times to make you spend more time reading their paper. I find all such lists a complete waste of time. It is just one person's opinion. Who cares? People seem to relish ranking, for some reason, even if it is completely bogus. Hmm.... let's see "100 greatest US Presidents", "100 greatest vintage cars", "100 greatest recipes for making pasta", "100 greatest vacation spots", .....it's endless.
A long time ago, someone asked me who my favorite composer was. I said in return, which era? Which genre? Which type of repertoire? Which kind of music? I could go on, but the idea you can rank musicians or composers or for that matter, DACs, is just silly. Time's too precious to waste on these types of games.