Death, taxes, and any kind of list starting debate among sports fans.
It is true that lists of any sort inspire fans of one idea to argue with fans of an opposing one. We have seen this play out just about every day in the history of the internet with regards to the Dallas Cowboys; there are a variety of subjects these days that get the proverbial juices going.
What is particularly rare is a list that people agree with and that is certainly not the case when it comes to the NFL Top 100.