Here are mine, in no order.
Gregg Popovich
Doc Rivers
Tom Thibodeau
Eric Spoelstra
Rick Carlisle
The reason I don't have them listed in order is because I think it really depends on the type of team they're working with. For example, I think Doc Rivers is a perfect fit for a veteran team, and Thibodeau is a great fit for a young, hungry, scrappy team. Flip flop those coaches and I think both teams get worse.
Popovich may be best X's and O's guy in the game, and he has a vision throughout the season that really helps his teams come playoff time.
Spoelstra is the interesting one on here for me. He had 2 years (his first 2 years as head coach) with Wade, Haslem, and a bunch of filers, and got to the playoffs both years (and it wasn't like this year where a team 7 games under .500 made it). We know what he's doing now, which yeah, he has the best team...but you still need to give credit where credit is due. He has 3 of the top 10 players in the NBA playing together, as a team, and avoiding the letdowns. There hasn't been any locker room turmoil and he has the respect of the entire team.
Carlisle is always very solid and is another top X's and O's guy. Got a Mavs team that wasn't close to the best team in the NBA that year to the finals. Really maxes out his teams IMO.
As for some that didn't make the list...
Mark Jackson is a guy who is hot on the trail, perhaps more-so as a motivator than an X's and O's guy. I guess Mike Woodson could be an argument. He's turned around 2 franchises who were not very good before he arrived (in different ways). I'm just not a huge fan of his style of play.
Not sure what to think about Scottie Brooks. Again, like Spo, he has his team playing hard every night and avoiding letdowns, and they've improved each year under him, but I'm not sold on his X's and O's ability.
I also think Mike Brown is highly underrated and will be a great fit for the Cavs going forward.
Thoughts?