The only site I could find it on was wrestling-news.net, these lists are usually at least good for a laugh. Top 4 aren't bad at least.
Note: What I have noted in the digital release of the magazine thus far is that there is no one listed as #204 on the list as it goes from #203 to #205, while WWE superstar Bray Wyatt is listed at #167 and #244, so hopefully Pro Wrestling Illustrated can clear up those issues in the coming days.
The full list is below:
1. CM Punk
2. Bobby Roode
3. John Cena
4. Daniel Bryan
5. Sheamus
6. Jun Akiyama
7. Davey Richards
8. Kurt Angle
9. Mark Henry
10. Alberto del Rio
11. Hiroyoshi Tenzan
12. James Storm
13. Austin Aries
14. Randy Orton
15. Christian
16. Dolph Ziggler
17. The Big Show
18. Eddie Edwards
19. L.A. Park
20. Kevin Steen
21. Jeff Hardy
22. Kane
23. Cody Rhodes
24. Takashi Sugiura
25. Devon
26. Dr. Wagner Jr.
27. Mr. Anderson
28. AJ Styles
29. Chris Jericho
30. Bully Ray
31. Kofi Kingston
32. Roderick Strong
33. Jack Swagger
34. El Terrible
35. Sting
36. R-Truth
37. Rob van Dam
38. Go Shiozaki
39. Jay Lethal
40. Kazuchika Okada
41. Crimson
42. Shelton Benjamin
43. Magnus
44. Colt Cabana
45. Tensai
46. Seth Rollins
47. Shinsuke Nakamura
48. Christopher Daniels
49. The Miz
50. Matt Morgan
51. Samoa Joe
52. Sami Callihan
53. Charlie Haas
54. Michael Elgin
55. Gunner
56. Wade Barrett
57. Jeff Jarrett
58. Kazarian
59. Johnny Gargano
60. Santino Marella
61. Takeshi Morishima
62. Adam Pearce
63. Jay Briscoe
64. Karl Anderson
65. Mark Briscoe
66. Robbie E
67. El Mesias
68. Prince Devitt
69. Averno
70. Zack Ryder
71. Tommaso Ciampa
72. Primo
73. Satoshi Kojima
74. Brodus Clay
75. Adam Cole
76. Epico
77. Leo Kruger
78. Mike Bennett
79. YAMATO
80. Negro Casas
81. La Mascara
82. El Generico
83. David Otunga
84. Kenny King
85. Eric Young
86. Hernandez
87. Zema Ion
88. PAC
89. Damien Sandow
90. Jey Uso
91. Jimmy Uso
92. Hunico
93. Harry Smith
94. Tetusya Naito
95. Carlito
96. Evan Bourne
97. Rhett Titus
98. Richie Steamboat
99. Justin Gabriel
100. Sin Cara
101. Kyle O’Reilly
102. The Great Khali
103. Blue Panther
104. The Almighty Sheik
105. Kid Kash
106. Luke Harper
107. Tyson Kidd
108. Heath Slater
109. Alex Shelley
110. Antonio Cesaro
111. Ryback
112. Suwama
113. Fit Finlay
114. Abyss
115. Masato Yoshino
116. Jerry Lynn
117. Togi Makabe
118. Xavier Woods
119. Ultimo Dragon
120. La Sombra
121. Shingo
122. Masaaki Mochizuki
123. Akira Tozawa
124. Kassius Ohno
125. Yoshi Tatsu
126. Chuck Taylor
127. Hirooki Goto
128. Rhino
129. Low Ki
130. D’Angelo Dinero
131. Naomichi Marufuji
132. Genki Horiguchi
133. Volador Jr.
134. Mike Dalton
135. Mason Ryan
136. Jay Bradley
137. Mahabali Veera
138. Jimmy Susumu
139. Derrick Bateman
140. TJ Perkins
141. Bo Dallas
142. Yuji Nagata
143. RJ Brewer
144. Rush
145. Doug Williams
146. Drake Younger
147. AR Fox
148. BxB Hulk
149. Jushin Thunder Liger
150. Ezekiel Jackson
151. CIMA
152. Ryusuke Taguchi
153. El Zorro
154. Uhaa Nation
155. Rey Escorpion
156. Darren Young
157. Blue Demon Jr.
158. Shannon Moore
159. Caprice Coleman
160. Curt Hawkins
161. Mike Mondo
162. El Hijo del Santo
163. Cedric Alexander
164. Minoru Suzuki
165. Jinder Mahal
166. Ultimo Guerrero
167. Bray Wyatt
168. Titus O’Neil
169. Ryo Saito
170. Alex Riley
171. Mohammed Yone
172. Matt Jackson
173. KENTA
174. Joe E. Legend
175. Camacho
176. Hector Garza
177. Chavo Guerrero Jr.
178. Nick Jackson
179. Shawn Spears
180. Mark Haskins
181. Yoshinobu Kanemaru
182. Silver Kain
183. Kota Ibushi
184. Kenny Omega
185. Ted DiBiase Jr.
186. El Hijo del Perro Aguayo
187. Chance Prophet
188. Matt Cross
189. Joe Doering
190. Drew McIntyre
191. Jake Carter
192. Robert Anthony
193. Conor O’Brian
194. Tyson Dux
195. Jack Evans
196. Michael McGillicutty
197. GAMMA
198. Rob Terry
199. Corey Graves
200. Eddie Kingston
201. Naruki Doi
202. Masato Tanaka
203. Tyler Reks
204.
205. Chris Masters
206. Briley Pierce
207. JTG
208. N8 Mattson
209. Derek Wylde
210. Johnny Curtis
211. Brian Kendrick
212. Cibernetico
213. Brad Maddox
214. Delirious
215. Shawn Daivari
216. Dragon Rojo Jr.
217. Mike Quackenbush
218. Scott Steiner
219. Apollyon
220. Trent Barreta
221. Josh Alexander
222. Darin Corbin
223. Papadon
224. Chris Angel
225. Akitoshi Saito
226. Ricochet
227. Shaun Tempers
228. Psicosis II
229. El Texano Jr.
230. Dragon Kid
231. Chessman
232. Hartley Jackson
233. Jado
234. Devon Moore
235. Petey Williams
236. Rocky Romero
237. Paul London
238. Mascara Dorada
239. Hallowicked
240. Steve Corino
241. Virus
242. Sonjay Dutt
243. Bestia 666
244. Bray Wyatt
245. Extreme Tiger
246. Ricky Cruz
247. Takao Omori
248. Kaz Hayashi
249. Gedo
250. BJ Whitmer
251. Manabu Soya
252. Byron Saxton
253. Dean Ambrose
254. MASADA
255. Famous B
256. Kahagas
257. Arik Cannon
258. Ryan Eagles
259. Jake Manning
260. Alex Silva
261. Daisuke Sekimoto
262. MVP
263. Kai
264. Big E. Langston
265. Joey Ryan
266. Lance Archer
267. La Parka Jr.
268. Krimson
269. Masahiro Chono
270. Homicide
271. Akebono
272. Jimmy Rave
273. Gilbert
274. Rey Bucanero
275. Rich Swann
276. Shane Haste
277. Jigsaw
278. Dr. Nicholas Dinsmore
279. John Silver
280. Harlem Bravado
281. Silas Young
282. Facade
283. Silver King
284. Lance Bravado
285. Matt Riviera
286. John McChesney
287. Gran Akuma
288. Gurv Sihra
289. Ruckus
290. Ray Gonzalez
291. Anthony Nese
292. Harv Sihra
293. Robby Heart
294. Kijimuna
295. Ace Hawkins
296. Rick Victor
297. Icarus
298. Tommy Dreamer
299. Pepper Parks
300. Scotty Vortekz
301. Luke Gallows
302. Ares
303. Damien Wayne
304. Sabu
305. Craig Classic
306. Jesse Neal
307. Vance Nevada
308. Kenneth Cameron
309. Tiberius King
310. Aden Chambers
311. Brandon Espinosa
312. Jon Davis
313. Marco Corleone
314. Necro Butcher
315. Blk Jeez
316. Danny Havoc
317. Kory Chavis
318. Oliver John
319. Jason Jordan
320. Caleb Konley
321. Mikael Judas
322. Roscoe Jackson
323. Alexander Rusev
324. Pinkie Sanchez
325. Ray Alexander
326. CJ Parker
327. Joey Rico Dynamite
328. Peter Avalon
329. Jake O’Reilly
330. Grizzly Redwood
331. Scott Reed
332. Willie Mack
333. Mike Posey
334. Shaun Ricker
335. Mike Sydal
336. Lince Dorado
337. Devon Storm
338. Asylum
339. Josh Daniels
340. Tim Storm
341. Stryknyn
342. Derek Sanders
343. Se7en
344. KENSO
345. Drew Gulak
346. Electroshock
347. Greg Excellent
348. Chris Wylde
349. Dru Onyx
350. Kyle Sebastian
351. Leakee
352. Luke Hawx
353. Amazing Red
354. Matt Burns
355. Craven Knyte
356. Percy Watson
357. Andrew Alexander
358. Ricky Reyes
359. Brandon Gatson
360. Andy Ridge
361. Jake Crist
362. Alex Kozlov
363. Tiger Mask IV
364. Josef von Schmidt
365. Steve Boz
366. Scotty O’Shea
367. DJ Hyde
368. RJ City
369. Bobby Fish
370. Robbie McAllister
371. Jimmy Jacobs
372. Mustapha Aziz Daniels
373. Dave Crist
374. Notorious T.I.D.
375. Mike Hughes
376. John E. Stone
377. Chip Day
378. Chris Silvio
379. Ashley Sixx
380. Kekoa “The Flyin†Hawaiian
381. Super Dragon
382. Slyk Wagner Brown
383. Tank
384. Vaquero Fantasma
385. Dasher Hatfield
386. Dash Maverick
387. Aaron Draven
388. Micah Taylor
389. Cobian
390. Jimmy Cicero
391. Bobby Moore
392. James Bronson
393. Timothy Thatcher
394. AHTU
395. Azrieal
396. Aiden Veil
397. Seth Delay
398. Bloody Harker Dirge
399. Oliver Cain
400. Breaker Morant
401. Garrett Bischoff
402. Bandido Jr.
403. Sexxxy Eddie
404. Biggie Biggs
405. John Kermon
406. Sinn Bodhi
407. Crazzy Steve
408. Patrick Bentley
409. Matt Saigon
410. Scorpio Sky
411. Bill Collier
412. Tyler Hilton
413. Anthony Darko
414. Damian Dragon
415. Mike Rollins
416. Gregory Iron
417. Kyle Matthews
418. Bobby Shields
419. John Skyler
420. Primo Scordino
421. Gee Gee
422. Jayson Wayne
423. Napalm Bomb
424. Steven Walters
425. Hellcat
426. Player Dos Stupefied
427. Ethan HD
428. Dave Osborne
429. Kevin Douglas
430. Sara del Rey
431. Corey Hollis
432. Rob Sweet
433. Christian York
434. Greg Anthony
435. Sam Shields
436. Player Uno
437. Chris Rockwell
438. Dany Only
439. Paredyse
440. Nitro
441. Samuray del Sol
442. Jessie Godderz
443. Gideon Malice
444. Vordell Walker
445. AJ Kirsch
446. Nick Fury
447. Black Ice
448. Joe Gacy
449. Luke Robinson
450. Brandon Thurston
451. Rudy Switchblade
452. American Kickboxer II
453. Billy Gibbs
454. Jamin Olivencia
455. Tommy Mack
456. The Bodysnatcher
457. Garrett Dylan
458. Jason Cypress
459. Ophidian
460. Steve Stasiak
461. Cueball Carmichael
462. Franky The Mobster
463. Nui Tofiga
464. Rob Fury
465. Cheech Hernandez
466. Gabe Saint
467. Johnny Spade
468. Larry Dallas
469. Danny Daniels
470. Marc Mandrake
471. Mohammad Ali Vaez
472. Dave Dutra
473. Chris Cooper
474. Kid America
475. Tommy Treznik
476. Butch Long
477. Joey Knight
478. Al Farat
479. Joey Priegel
480. Mr. Ooh La La
481. Elia Markopoulos
482. Barry Hardy
483. Brandon Bishop
484. Lumberjack Leroux
485. The Big O
486. Shooter Storm
487. Jimi The Hippie
488. Corey Blaze
489. Chrisifix
490. LJ Cruz
491. Anton Levigh
492. Perry Von Vicious
493. The Maestro
494. Vince Beach
495. Silent Warrior
496. Johnny Adams
497. Lance Anoa’i
498. Nick Vickers
499. Shane Hollister
500. Brian Hardy