I said Torres but I was not being a fanboy in saying this.
I could put an argument for Villa, Drogba or Eto'o as the best, or someone else could for those people and I would not disagree with the consensus. As I think it is tight as to who it is.
For me those 3 are the best in the business at the moment, with the likes of Ibrahimovich, Higuain, Rooney and Aguero not far behind.
In terms of value I would think Torres would be the highest though because he is in his mid 20's and his best years are ahead of him. THIS is the best years for Villa atm. Same goes for Drogba and Eto'o. Those guys are at the peak and I cannot see how they will go up a level, when they are at the highest level already. Probably Eto'o has dropped a level already, but we shall see. Ibra, Rooney, Higuain and Aguero have the potential to reach that level.
So the reason I would think Torres would be valued at the highest is because he has shown his development and that he can do it at the biggest occasions. Something Ibra, Higuain and Aguero have not yet done. Rooney has to a certain degree. Added to the fact his age and that that he hasn't hit his peak yet then I reckon he'd be valued the highest.
But in terms of the best in the world, as I say if someone makes a good argument for Drogba or Villa especially I wouldn't necessarily disagree, even though my vote went for torres.