It depends on the player in my opinon. Federer for instance, especially around 2005 when he was really at his best could be seen as a form of art. I'd say Santoro was too with the way he used to spin opponents to death.
These days I suppose you'd say Murray was the closest thing, with the way he constructs points and the variety he has. Against Querrey he hit one volley from quite deep in the court that had so much spin it just bounced over the net and came back around the side of the net post back to his side of the court. Shots like that qualify as artistic, for me anyway.