I was about to say Kurt Angle. Kurt Angle hands down. HBK - Kurt Angle at Wrestlemania 21 was one of the best matches I've seen hands down. It had everything and Angle showed his technical prowess well.
Benoit was just crazy in the ring and done high-risk things which in a way were technical. I would love to see a wrestler today who would dive off ladders and headbutt people.
No, I consider him one of the best, but not the best. If you think of the best, you have to include such people as Kurt Angle, Mitsuharu Misawa, Antonio Inoki, Lou Thesz, Toshiaki Kawada, Bret Hart, Dean Malenko, Bryan Danielson (Pre-WWE) and hundreds more
I can't consider him the absolute best, because there are names better than him. But he is a fantastic technical wrestler and one of the best that ever existed. As Chris Jericho (via Undisputed) would say shame it's like he never existed now a days. But still Benoit was a great wrestler.