I think it probably deserves to be in the Top 25 because it was a really good match and I honestly think that it serves to dispel the opinions that HHH is overrated, but I don't think it should be too high. A lot of matches like Piper v Hart or even Edge v Taker are so underrated, in my opinion, that everyone's list will be subjective. If I were making a list, I'd probably put only one Hogan match on the entire list, and I think a lot of people would call that insane. Where do you rank HBK v Angle or the Rock v Austin matches? It's hard to say without your existing list. Again, this match could make the top 25, but it probably shouldn't crack the top 20.
I think there are some matches that would probably make most everyone's top ten: Savage v Steamboat, the WM 10 Ladder match or the Bret v Owen match, the WM 17 TLC match, the WM 12 Iron Man match, etc. So, for the people who say that it's a top ten match, I have to ask if you really think that HHH v Undertaker at 27 was as good as those matches. It was a good match, sure, but it was the best match on a pretty disappointing show, and I think we remember it more for that fact alone. It saved WM 27 from being possibly the worst WM ever, but it's not a top ten match. It might make the top 25, I'd definitely give it a top 30 nod, but it was a good match, still. I'm glad a I saw it, but I'm still not as glad that I saw that one as I am at least 20 matches before it.