You realize that it's called the top 20 PLAYERS of the year and not TEAMS? They had a separate article and top 10 for best teams. When talking about the top 20 players, we are talking about THEM and their individual achievements and form. Team play isn't one of those things. We are looking for individual consistency, peaks and lows, MVP medals, individual statistics, etc.
Astralis lifted 10 trophies I think and that makes them the best team. When looking at MVP medals, they do not all equal eachother. If that was the case, then that would be like saying that ISSAA's MVP medal = NiKo's Epicenter MVP. For instance, Device got a lot of MVPs, I think 8. Although a lot of people can argue that he didn't even deserve them and his teammates or someone else did. Look at probably his most glaringly undeserved one, IEM Chicago. That MVP is nowhere near the level of distinction compared to s1mple's DHM Marseille MVP.
S1mple had the best consistency out of all 3. I would say that NiKo and Device fighting for #2 would be a ton better of an argument than S1mple vs Device for #1. NiKo had less trophies, less MVPs, but he was a lot higher at his peaks, straight up carrying games. Device fit into a system and did his job, but he never really had to carry due to his team being so solid and every individual being capable. Device was the most inconsistent out of the 3. S1mple having the most amazing peaks. However, since NiKo did not make it as far in tournaments and had some tragic failings, I think that he deserves to be 3rd.