Best tuner is the one just aligned by someone who knows what they are doing.
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I think the ranking has far more to do with spec's on sensitivity, selectivity, etc, than the actual audio (sound!) quality of the signal. Most of these guys are more 'tuner' guys than audiophiles. FWIW I have two Accuphases, the T100 and the T101. Both have been operating for nearly 40 years with out a single glitch, and they actually sound pretty good, excellent in fact.
I am amused by their rankings. I have only had a limited number of tuners -a couple of Sansuis the 7700, and 5900, a Nikko Gamma 1, I bought while in college 40 years ago and still own,- and some Sherwood tubed tuners that are sentimental, because my Dad owned one. I had some Cheaper Sansuis as well I recall now.
Anyway the list does strike as being really a hard core tuner nut type of ranking as nioted above. BTW I like the Sherwood the most nowadays.