Justin Barrasso of Sports Illustrated penned Extra Mustard’s Top 10 list of wrestlers for 2017 and the overall Wrestler Of The Year went to New Japan Pro Wrestling icon Kenny Omega. 
Barrasso said the factors he used in making the list include work rate, drawing ability and overall impact on the business in 2017. Here’s the top 10 counting down from 10 to 1: 
#10 – Keith Lee (EVOLVE)
#9 – Cody Rhodes (Independent/NJPW)
#8 – Matt Riddle (EVOLVE/Independent)
#7 – Kevin Owens (WWE SmackDown Live)
#6 – Kazuchika Okada (NJPW)
#5 – Braun Strowman (WWE Raw)
#4 – John Cena (WWE)
#3 – Roman Reigns (WWE Raw)
#2 – AJ Styles (WWE SmackDown Live)
#1 – Kenny Omega (NJPW)

Here’s an excerpt from the article about Omega:
Top three matches of 2017: vs. Kazuchika Okada (Wrestle Kingdom 11), vs. Juice Robinson (G1 Climax), vs. Tomohiro Ishii (New Japan Cup)
Kenny Omega is better than AJ Styles.
And Omega was certainly better than Styles in 2017. The Cleaner is the alpha and the omega when it came to pro wrestling this past year. Omega is otherworldly in the ring, delivering memorable affairs with Minoru Suzuki, Kazuchika Okada, Michael Elgin, and helped Juice Robinson to the finest match of his career.

Like Styles, Omega does not need great opponents to produce great matches; he can deliver that feat with nearly anyone.
Yes, New Japan books six-man tags throughout the year, far more than WWE, to allow the wrestlers to rest and recover. Omega also works far more comedy matches with the Young Bucks in 2017 than AJ Styles ever has in his career, partially because WWE would not allow it and because of different personalities. But Omega’s year resonates most because of his ability to connect with a crowd. Omega was able to do this in 2017 while touring towns in Japan during the grueling G1 Climax round robin, which saw him go the distance for a second straight year, as well as in Toronto, Chicago, and Reseda, California.
Omega is not working WWE tours that generate 10,000 ticket sales upon their first advertisement. He is grinding in PWG, helping Ring of Honor set new standards of excellence for their Global Wars show in Chicago, while also building anticipation for Wrestle Kingdom 12 all the way in a different continent. Despite the difference in time and travel, wrestling fans in America still care about Omega.

Unlike Styles and Reigns, who have the WWE wagon entrenched firmly behind them, Omega has created his own buzz in America. Along with some of the best bouts of the year, an ability to enhance his opponent, and a must-see intangible, Kenny Omega is Sports Illustrated’s Wrestler of the Year for 2017.
Here’s a link to the full article: 
https://www.si.com/wrestling/2017/12/29/top-10-wrestlers-2017