#1 Tommaso Ciampa
Was there any other choice?
Tommaso Ciampa is the best heel in the business right now. He combines the irredeemable qualities of Randy Orton, the obnoxiousness of Shinsuke Nakamura, the brutality of Shayna Baszler, and the mercenary nature of Brock Lesnar into one. Aleister Black losing the title to him has made him more over than he was as champion, which was ironically the low point in his NXT career.
Johnny Gargano was the most beloved man in the company until Ciampa caused him to descend into madness, and when he gets out of it, he will be again. Whenever Gargano takes the title from Ciampa (and he will), it will be the most cathartic moment in NXT history, and in the company in general since Daniel Bryan's triumph at WrestleMania 30.
That's how good Ciampa is right now. He's 2018's MVP, heel or babyface, and it isn't close.
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