Mustard, there' no doubt that Borg had less total activity than Vilas, but best player? That goes to Borg, who proved it by going 5-1 versus Vilas and Connors. Vilas played more and won more in total, but what is the biggest major of the year? If Vilas was the best player, would we favor him to beat Borg at the FO or another major if they played? Borg beat Vilas at the Masters and Connors at Wimbledon, and those were big matches. While I agree that Vilas had more wins in total and he got two majors, Borg was the superior player. Vilas did have a very impressive win streak in 1977, there's no doubt about it, but Borg was still able to hold a 3-0 edge over him. If you look at the range of opinions, there are opposing viewpoints.
Tennis Magazine (France) ranked Borg #1 because he won Wimbledon and he defeated Vilas 3 times out of 3; Lance Tingay of the London Daily Telegraph, Rino Tommasi of Rome's Tennis Club magazine, Joe McCauley of Tennis Australia, Bud Collins and John Barrett also rated Borg first; while World Tennis and Michel Sutter considered Vilas the best one because among other reasons he won 46 matches in a row (even 50 including the Rye tournament excluded in ATP statistics) and 16 titles (or 17 Rye included); the ATP itself awarded Borg "Player of The Year" contradicting its computer ranking (Connors N° 1).