Good list. I would actually have Bret-Owen at #1. Had a feeling Austin-Bret would take it though, and it is an excellent match. And yeah, I can certainly see why Taker's matches don't often make these lists. He's so often put in there for the purpose of dominating over some barely mobile slug of the week, or otherwise mismatched opposition, that you're going to be hard-pressed to get many epics. His gimmick doesn't exactly call for quality matches anyway.
As we ponder the "Smarks Paradise" scenario of Eddie Guerrero AND Chris Benoit in main event matches at Wrestlemania, I can't help but feel that Eddie Guerrero has been *there* for a while, but this is his first main event push.