In terms of ratings and money drawn, Attitude Era made more money than any other era of wrestling, and since wrestling is a business and thus all about making money, AE wins. But I, like a lot of others, think the 80's/early 90's boom period was more significant in a way because that's when wrestling first became acceptable as mainstream entertainment. Hulk Hogan, who was the biggest star of that era, is a name that almost everyone has heard at some point in their lives, wrestling fan or not, and they know to associate his name with wrestling. Ask a non-wrestling fan today would Steve Austin is, and most probably won't have a clue. Unless they've seen one one of his B-movies, that is (and even then, they'll associate him as an actor, not a wrestler, which makes my point.) There's even some people who were around when wrestling became huge during that era that still know names like Randy Savage, Jake Roberts and even Big Bossman. I mean, even Bossman. How many midcarders from the AE can a average non-wrestling fan (who was alive and aware that wrestling was in a boom period in the late 90's) name off the top of their head?
For me personally, it was never the more raunchy, shock value elements from the AE that appealed to me. Sure, Austin pushed the limits by cursing and flipping people off and drinking beer, and DX could get a bit raunchy, but those sort of things could exist without the whole product being 'edgy' per se. My favorite year personally was 2000, which is when a lot of the shock TV aspects of things was toned down quite a bit. I also think it's still WWE's most profitable year ever. In fact, other than the occasional bra and panties match, the year 2000 could have happened perfectly well in a PG environment. Which just proves that PG itself isn't the problem.