FGTV put out like 20 different lists for Marvel 3 (ranging from best players, most potential, entertaining, frauds etc). The only one that merits discussion is their top 10 best overall list (where they all agreed on it).
1) ChrisG
2) Justin Wong (big debate over putting Justin #1 based on raw skill)
3) FChamp
4) Flocker
5) PRBalrog
Next 5 spots were in heavy contention:
RayRay, Apologyman, Cloud805, Yipes, Nemo and Neo.
IMO top 5 is accurate (I mean it's pretty much impossible to dispute based on results) but 6-10 is highly debatable. IMO Nemo and Neo based on results should be far below the other 3. Yipes has gotten some top 8s and won some tournaments same as RayRay and Apologyman, although out of these 3 Apologyman has won the biggest tournament so he could very well be #6 ranked. Cloud has gotten multiple top 8s but he hasn't won a major yet out of these 4 players he got top 8 at EVO. After that I would rank Neo as he has gotten a bunch of top 8s. Nemo only pops into the equation if you start weighing in Korean and Japanese tournaments plus money matches and raw skill.
I'd put Wong #1 and Flocker #2 in terms of raw skill. I'm waiting for the day that Wong gets ignored for not "winning", and he goes dark side and pulls out wolverine + doom + vergil, and proceeds to destroy UMvC3 for multiple years.
I do feel like that top 10 is west coast heavy, but makes some sense based on the context.