Ok you mentioned Steve Howe before me. My favorite solo and non-solo performer on guitar.
The list is a joke to any serious follower of guitar. There are scores of guitar solos that blow all of the list away. Of course once you really bring out the most amazing guitarists then it will become subjective being that there is so much that is so great.
Of course SoundChaser by Yes has some of the best solos on guitar, keyboards, bass and drums ALL built into a very cool tune!!!!!
http://www.youtube.com/watch?v=Zn5pRggtZpc&feature=related
I recently saw Patrick Moraz live and he did abit of this song. Absolutely amazing piano and keyboard performance. I actually got invited up onto stage but instead sent my best friend up being that he actually can play a piano/keyboard and I mostly play only guitar.
Also saw Yes live recently as well. They still play amazing solos live!
I have heard that Steve Howe may venture into country music soon. I look forward to that if he does. He has always had country music influences as well as rock and classical music influences in his style of play.
http://www.youtube.com/watch?v=r0HnIr6jYWU
Guitar Player magazine I think had readers vote in their magazine yearly poll. Howe won for at least a decade.
When I was a kid the local movie theater would have surfing films or concerts. They were great because it was so big. Only Das Boot and Alien at a huge auditorium with concert speakers beat it.
Anyway they had Yes from Close to the Edge and it was the concert. The playing was peerless with Rick Wakeman, Bill Bruford on drum (drumming god) and Steve Howe. Chris Squire is a very good bass player as well. It was fantastic on screen cause it was huge.
The funny thing was they were sort of vegitarian hippies, not so sure of Bruford. Wakeman’s father was a baptist minister and he played the church organ. Wakeman was also a beer drinker, liked his steak pies, possibly a smoker plus he is a pretty devout Christian.
Side story: Rick Wakeman essentially wrote all of Morning Has Broken by Cat Stevens but never got credit. it was based on a hymm. Cat real name was Steve something. Cypriot greek who became a Muslim. Wakeman was a session muscian for bowie and many others. Nice bloke.