In addittion to GBJ's excellent and far more comprehensive write up, just my thoughts around Lee; he's been fighting at a much higher level than Fury for a while, losing early on to Chavez Jnr, and having two good bouts winning and losing against Vera, he was told he'd found his ceiling then. He is now the current WBO Middleweight Champion, in which he beat the highly rated and then unbeaten Korobov by stoppage to win, and then got off the canvas twice to earn a very credible draw against another highly rated and unbeaten American in Peter Quillan to retain his belt. In both fights he was expected to lose, even though Kid Chocolate ballsed up his weight. He's an excellent fighter who for me has earned the right to be in the top ten though excellent performances, coming back from adversity and defeats, fighting a higher callibre of opponents and actually achieving something, that for me won over potential, and I did give consideration to the handicap Fury has in a poor division.
For the record, Fury would be just outside my top ten, and like I say, depending on his perfomance against Klitschko could completely change the running.
See, that brilliant reply sums up, just how hard it is to actually compile a list in the first place, never mind have everyone agree with it.