I feel like this has been discussed a million times. I disagree with most of this list from top to bottom. A lot of guitarists that I really like that I still think are too high or low, and some I don't like that are too high or too low. EVH at 70 and Gilmour at 82 are lunacy, both of them should be way higher.
There's some stuff I like in there, I dig that they mention Steve Howe and Robert Fripp, Les Paul too (should be at the very least in the top 20 though, he's #1 in my "list").
But who cares what I think, and who cares what Rolling Stone thinks anyway.