As a pure wrestler, I'll go as far as calling Benoit untouchable in the ring. He was a master. He could bring out a good match from anybody, and his abilities in the ring were unprecedented. What Benoit had in his advantage or disadvantage--whatever fits the bill from individual vantage point--was that he was never really the highlight attraction, so that could have consequentially lowered expectations for his matches, and of course, at the end of the day--greatness in the ring is a perceived illusion than a concrete fact.
If we consider a "performer," from an overall spectrum, then yes--Flair, Bret, and Michaels would also pop in. Steamboat wasn't the "performer" that those wrestlers were, but going by pure wrestling skill alone, he might be above Michaels, Bret, and Flair. I think Michaels and Bret for their generation excel all because they made people care about their stuff. They made it larger than life, and that's what made them stand out from the rest. I think the "larger than life" component is a very important one in wrestling. There may be hundreds of wrestlers better than Bret and Shawn, but not many had the in-ring grip of Bret and Shawn that persuaded them to grasp the art of wrestling as perfectly as they did, and deliver matches that displayed such effects in a visually beautiful manner on a much larger scale.
When we talk about wrestlers like Bob Backlund, Arn Anderson, Sergeant Slaughter, or even the likes of Steamboat and Race, you need a special eye to recognize and appreciate their talents and expertise in the ring. With Flair, Bret and Shawn, you really don't need an "eye," to appreciate them. Does this have anything to do with exposure? Maybe it does. Or, can we say that they had "it" and that's why they got the exposure? Whatever fits your stance...
Eddie Guerrero is another wrestler who could have joined the elite list, but he didn't--not much because of lack of talent but due to the story of his wrestling career. As a pure wrestler, Eddie is right up there as one of the best of all-time, and to topple that, he had it ALL but none of it came to the show as it did with Michaels, Flair, or Bret. On a larger scale, that's where Eddie falls behind but going by his talent alone, I'd place him at par with Chris Benoit, or a notch less--primarily because Benoit is Benoit; the best of all time.