Why it's a good list: Most of these lists simply reflect the compiler's tastes. But Shaun Huston does a nice job of contextualizing his picks in the larger scope of pop culture, which gives the whole list-making exercise some much needed depth.
Why it's a good list: This site does a wonderful job of putting together a diverse array of comic book industry names to give their own best-of lists. What makes it unique is that this isn't a collection of the usual suspects in the industry, and that's a breath of fresh air.
Why it's a good list: 1) It's a list keyed to the Jewish calendar and not the Gregorian calendar; and 2) it's a list filled with quality books that you should check out.
Why it's a good list: I'm a sucker for any list-maker who creates his own categories in order to spotlight very specific books. Also, I'm a sucker for anything Frank Santoro writes.
Why it's a good list: Tim Callahan probably puts together the most comprehensive mix of art and superhero/action comics you'll find out there. And full disclosure: his picks closely reflect my own tastes, with Afrodisiac, Love and Rockets: New Stories #3 and issues of King City next to my bed, waiting to be read.
BONUS: The Worst Comics of 2010
Why it's a bad list: Any list that puts Superman: Earth One in the same company as Darwyn Cooke's fantastic adaptation of The Outfit deserves the all-powerful (if cliched) FAIL label.
Why it's a bad list: Way to let a smug, condescending attitude get in the way of an otherwise well-done list. Why make a list when it's clear you consider it slumming to read a comic book. Oh, excuse me, "illustrated genre."
Why it's a bad list: Even though I enjoyed some of the books on this list, it's much too myopic. It's like picking the best music of 2010 but only picking songs that played on over-the-air, corporate radio. Plus, why is best collectible in a list of the best comics of the year?
Note #1: Thanks to the I Love Rob Liefeld blog for its meta-list of best-of lists in the comics blogosphere, which helped me in my research.
Note #2: And speaking of lists of lists, this edition of Panel Discussion was conceived and written before I read this fabulous article by Patton Oswalt. I'm not sure this list of lists is part of the problem or part of the solution, but I fully embrace his thinking. And I'd like to think he was referring to my list of boobs.