Dick Hyacynth has posted his meta list of the top books of 2007 here. Dick obviously has a lot of spare time and/or is very, very obsessive about this sort of thing.
The Meta-list is a master list taking al of the online polls of best of 2007 comics and provides some interesting reading. But, like Heidi says, the best thing it points out is the astonishing breadth of material available out there. It truly is a great time to be reading comics.