Taker's my WOTY 2007, though Cena is a close number 2 and due to the fact Taker wasn't there half the year, I can understand someone putting Cena as number 1.
Taker though, he just didn't have a bad match, and all his PPV matches were great. RR 2007's ending is the most epic and best Rumble ending ever with HBK. The NWO tag match was full of awesomeness. WM23 was MOTY with Batista. BL he had an excellent LMS match with Batista, and then even the TV SD match was great, and Taker was injured during it. He comes back, and has another classic with Batista at Cyber Sunday (Taker/Austin in the same ring was
), an amazing cell match at SVS, and to end the year, a great triple threat with Batista and Edge.
But then you look at Cena and he was just killing it in matches (though I don't agree about him being the best mic worker... but he was a hell of a lot better than he is now). RR match against Umaga is GOAT LMS match. He was a part of that NWO tag match I mentioned in Taker's paragraph. WM23 he had an excellent main event with HBK. The BL07 four-way is GOAT Four-way match, not to mention he did have that classic match with HBK on Raw. Then Cena had to face Khali, and unfortunately no matter how good you are, you can't do justice with Khali. I mean I'd consider his LMS his best match with Taker, but even that was heavily edited and if I saw the un-edited match, that could change in an instant. But Cena did the best he could, and while JD was terrible, ONS was good for a Khali match (though still terrible). The 5-way at Vengeance was good fun, though not anywhere near the level of matches Cena was having before the Khali feud, it was a fun match. He gave Lashley his best WWE match at GAB and it was a great one at that. Summerslam against Orton was awesome, the Unforgiven match wasn't so good but it wasn't meant to be, and Cena was injured the last 2 months.
Taker still wins it for me, but like I said, Cena is close. Taker's individual performance in his matches is what ultimately does it for me, as no one touched him there, and that showed when he was just knocking off great match after great match. Cena unfortunately had to work with Khali, had a 5-way match that was good and fun, but not great, and a match with Orton at Unforgiven that was a feud advancer more than an actual match.
As for HBK, he had a great. A lot of the stuff I said for the first few months with Cena applies to him, as well as the whole ending RR with Taker. Then he fought Orton (at JD?) and was taken out. Match itself was forgettable. Same thing with the CS match when he returned. Survivor Series however he pulled out a damn near classic with Orton. Oh, and he did have an awesome tag against Rated RKO at the start of the year. That being said, HBK's 7 total months wasn't quite as impressive as Taker's imo, so it's an easy choice there, and Cena as a whole still did better than HBK, so I wouldn't put HBK anywhere near Taker and Cena for WOTY, though he'd probably be number 3.
Edit: HBK/Cena Raw >>>>>>>>>HBK/Cena WM23.