Here is FT's 2010 list of "Top 25" cities. Most people object to lists and rankings but peek at them anyway. Healthy voyeurism?
There are many potshots that one can think of. But if there are going to be city rankings, how about two lists? "Best" to visit vs. "best" to live in? Visitors can stay near historic centers where many locals would not really want to live. There are many cities that would score much higher on one such list than the other. The living vs visiting experiences are vastly different.
Best to visit and/or live in with vs. without young children? Work or retire? Less than one year vs. longer? With or without significant funds? One could go on.