It is worth noting, that there are a lot of fields, where very stong players do not overlap, such as offline and online, cash and MTTs, different types of poker. With regard to the best MTTs offline poker players at this time I would single out several of them: A. Mateos, B. Kenney, D. Peters, D. Colman, S. O`Dwyer, I. Haxton, C. Carrel, N. Bodyakovskiy, S. Sontheimer and S. Schillhabel. All these players had performed well in the last two years.
Speaking of online MTTs poker the best one is definitely Simon Matson "C. Darwin2". It is also worth to mantion Sebastian Sikorski "p0cket00", Niklas Astedt "Lena900", Aleksandr Trofimov "Black88", Viktor Blom "Isildur1"
The best online cash players are S. Sontheimer "Go0se.Core!", Ben "Sauce123" Sulsky, Isaac Haxton "philivey2694", "OtB_RedBaron", "limitless", Linus Loeriger "LLinuLLove" and of course, Timofey Kuznetzov "Trueteller". (All nicknames are taken from PokerStars)
I have listed NLHE players of the new generation, some of them, of course, have performed equally well in other types of poker. but I am good only with NL Holdem.