The report says Messi defined the decade through his all-round game as much as his end product. That is the strongest part of his case.
Rankings like this often come down to range. Messi could decide matches as a scorer, a creator or a dribbler dropping into crowded spaces. Few players have ever controlled games in so many different ways.
Putting Ronaldo second is not a slight. It is a reminder of how absurd the standard became.
If the argument is built around decisive nights, physical longevity and relentless scoring, Ronaldo still has a compelling claim to the top spot.
The most interesting part of the ranking may be what sits behind the top two. Luka Modrić, Sergio Ramos, Andrés Iniesta, Luis Suárez, Dani Alves and Neymar each represent a different way to dominate an era. The report also highlights figures such as Robert Lewandowski, Manuel Neuer, Sergio Agüero and Arjen Robben, a reminder that the 2010s were defined by great teams as much as great individuals.
The debate will not end here. That is the point of lists like this. The next storyline is whether the players shaping the 2020s can build anything close to the sustained brilliance that made the Messi-Ronaldo era feel untouchable.