Not sure, but he is the man who has made the most money in a single year, so doends how you interpret that. Surely he was a bigger draw than Hogan.
If the list is based on superstars and not workers then my list is thus:
1) Stone Cold
2) Hogan
3) The Rock
4) Undertaker
5) Cena
6) HBK
7) Vince McMahon
Mick Foley
9) Chris Jericho
10) HHH
Not surprising really that most of the biggest superstars are from the attitude era, in fact all of mines are, apart from Hogan and Cena, given the explosion that wrestling that wrestling had during that time amd the success those guys had.