Admiral M wrote:

It was good, but I can name several matches that were superior efforts including:
- Kazuchika Okada vs. Tetsuya Naito (NJPW 40th Anniversary Show)
- Davey Richards vs. Michael Elgin (ROH Showdown in the Sun 2)
- Undertaker vs. Triple H (Wrestlemania XXVIII)
- Sheamus vs. Daniel Bryan (Extreme Rules)
- John Cena vs. Brock Lesnar (Extreme Rules)
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I can't speak to the first two but I know I'm in a small minority who felt that Taker/HHH dragged on too long. Don't get me wrong--it was a great effort from both wrestlers but it just didn't draw me in like Punk/Bryan did.
I did skip Extreme Rules so I'll have to seek it out if those two matches are as good as you suggest. I have a hard time believing Sheamus can be in a MOTY candidate unless Bryan did all the work and the impressions I've read about Cena/Lesnar indicated it was a Lesnar beatdown for most of the match with an surprise appearance by SuperCena at the end.