Phil's had the best year so far when you look at wins, Top 10s and # of tournaments played (not to mention the win-win-2nd streak).
Tiger's had the best year so far when you look at where he left off last year. He had to fight pretty hard and he did reclaim his #1 spot, at least for a little while.
VJ regained #1 last week, but with a win and 3 runners-up, I dunno... For the amount he plays, and the quality of his game, I'd expect him to have at least 2 or 3 under his belt by now.

So it's between Tiger and Phil. I'm looking forward to the Masters with all of the players in contention for the #1 spot. 2005 is an exciting year indeed.

S'go Tiger!