I have a few, so I'll break it down.
Best Current wrestler - John Cena. Why? because Cena makes more money than any other wrestler, CM punk comes close, and even trumped him in merch sales a few months, but Cena has reliably been the no 1 moneymaker for years now. And if you are going to tell me that wrestling isnt about making money, I am going to tell you to listen to interviews with guys like J.R. PS Hayes, Mcmahon, and others saying otherwise.
Best pure wrestler - Kurt Angle. The Olympic champion has been the best pure wrestler in this industry for years. Samoa Joe and CM Punk are close, but Kurt has them beat
Best Entertainer - CM Punk. His promos have everyone buzzing, even little snippets get replayed and quoted over and over. He's good for ratings, and there are always tons of signs with his name all over them
Best Veteran - Jericho. He is right where a vet with his talents is best used, getting people over and putting on terrific matches. He may have slowed down a bit over the years, but he has changed his style well enough to always look great and make his opponent look great. Also he has the ability to have a great feud with just about anybody, and putting him with Punk was pure gold.
Just my opinions, feel free to bash