None of them, they are generally more full of holes than Rab C's string vest.Interested to know which ‘top 100’ list people prefer and why? Given there appear to be several lists including:
Golf World / Today’s Golfer
National Club Golfer
It seems approaches vary, from user rated, to a more strict review panel type process. Do any feel fairer / more representative than others? Noting this is a very subjective top!
How do they reach their conclusion, odes the list compiler play every course in the UK? Of course not, so it's hearsay and some personal experience and highly subjective.