There are more personal feelings involved in this list than their should be. You don't think buddies are voting differently ot enemies voting a certain way? These guys also watch tape of guys they're playing against but they're not watching each guy on a weekly basis. A sports writers list would be much more accurate.
For instance, (yes I'm an obvious Dallas fan) they kill Romo and put him in the 90's for only doing it in the regular season, not winning playoff games etc etc...but then wasn't Mike Vick in like the 70's? What has Mike Vick done? He had a great 1/2 of a season 2 years ago in Philly and hasn't done shit since... He's higher because he can run? Wasn't Cam Newton like 50? There were a ton of guys along that list in all positions that were stupid... just my opinion but I think the list is a piece of shit. The NFL network needed something to do because there wasn't a ton to report on.
Having said all that, Calvin Johnson is a monster, best wr in the league and yes probably a top 3-10 player in my mind.