Who is the greatest wrestler of the year?

Rey, Finlay, Regal and Benoit were great that year.

Bryan Danielson. My runner up is Necro Butcher, they are very close.

I'd stick with Necro primarily for being a major part of the overarching CZW/ROH feud and having incredible work across multiple promotions compared to someone like Danielson.

Rey is probably the most consistently great wrestler this year though. The title run isn't so fondly remembered, but goddamn if he wasn't delivering every time he worked on TV.