As others have siad it is hard to break down because of various factors.
For me Steve Morse tops the list. Here is why.
He is technically amazing. He picks everything, no hammer ons, pull offs. His technique is up there with the best. He plays an extremely wide range of styles. He writes heavy rock, classical, bluesy*, jazz, acoustic and country and they are all good. He has played with an extremely wide range of artists. He has his bands, The Dregs(formerly The Dixie Dregs), The Steve Morse Band, and is now in Deep Purple. He has recorded with Kansas, Liza Minnelli, Steve Walsh, Triumph, Lynyrd Skynyrd, The Rossington Band, Marcel Dadi, Michael Manring, a comp cd called Fingerstyle Guitar Number 25, Manuel Barrueco (an amazing classical guitarist), Pavarotti, Jordan Rudess, Jeff Watson, and Liona Boyd as well as others. I don’t know of another guitarist who has pulled off so many styles so well.
Incidentally, Steve won Guitar Player Magazines “Best Guitarist” award so many years in a row that they retired him from competition. IIRC, the magazine created the “Gallery of Greats” and put Steve in it and retired him because it was getting old having him win every year.
On top of that his shows are amazing. The Steve Morse Band is a three piece. To fill things out Steve has his guitar split so that he ends up playing 3 or four parts at once. He’ll put down a rhythm track and loop it then put a synth melody on top of that and loop it, double it with a guitar melody and solo on top of it. I saw him do it in person at a clinic and it was absolutely amazing.
Of coarse there are other monster guitarists out there. I saw Roy Clark at a state fair and he blew my mind. Chet is a master. So is Eric Johnson. Les Paul was ripping before anyone thought of it. Satch, Vai, Stevie Ray. There are a ton of good guitarists out there. Another great guitarist who didn’t get enough credit before he died was Michael Hedges.
Slee