The only reason for “best” lists is to get free publicity to sell the magazine. It is also to appeal to vanity most likely in those markets where subscriptions are highest. It would not surprise me if burger locations correspond closely with the demographics of subscription locations. But if you are not that cynical, then you must surely realize that any poll will center with the greater population or that any list is only as good as the authors’ or small panels of people’s experience and knowledge. Then there is always the throw away populist chic wild card, i.e. In n Out Burger.