I read all the big auto publications, and I will say that 10best lists and "all star" lists are a load of crap. They are features that sell more magazines, and almost always are a list of fun to drive cars which excell in one area: entertaining the editors on their favorite twisty back road. Long term value, overall quality, and solidity are not issues that play major roles in the decisions.
The US car mags seem to have fallen in quality over the last years, expecially Motor Trend, which is a joke. Car and Driver is fun, but their reviews leave much to be desired- it's always the "fun to drive qoutient" that wins the day. Automobile is well written and is better than the others. The British mags are the the best, and the difference in priorities when reviewing cars is clearly evident- quality is much more important, as is gas mileage.
The price cap in the test this year was about $64,000. That the E class didn't is interesting. The C class doesn't deserve it.

My favorite models:
240D
450SEL
W210 diesel E class (any)
S320 (long) (only with 5 speed auto)
the 126- its got sex appeal.

Mike