These are based on their in-game ability (PA/CA hidden stats) and proven performance over many saves.
The 3.9.68 patch is crucial to this discussion; it was the final update that polished the database, fixing bugs while cementing the legendary statistics of certain players. When discussing the "best players" in this specific iteration, one must categorize them into three distinct groups: the expensive established stars, the "wonderkids" who matured into gods, and the cult heroes found in the lower leagues. cm 01 02 patch 3.9.68 best players
(SC): A legendary wonderkid striker who becomes a dominant force. These are based on their in-game ability (PA/CA