Beg to differ with Ulrich.
If a thousand people are asked for their subjective opinion of something, and all 1,000 agree (let's say: 1,000 people all say Pine Valley is, in their opinion, better than Cypress Point), that unanimous opinion is still completely subjective.
You might think that gives it greater credibility, and I agree ... but it doesn't make it objectively true.
It does in a statistical and thus mathematical sense. There are philosophical definitions of "objectivity", which basically say there cannot be objectivity anywhere about anything - obviously, such definitions aren't meant.
I call it objective, because billions of dollars are routinely invested by companies, if they find that any representative sample size loves their new product. They can expect that the population at large will love it, even if they have just asked a representative sample group.
So if we manage to come up with a representative sample group of golfers and poll them for their Top 100 list, then the aggregate will accurately represent the view of "golfers". Meaning that if you pick a random golfer from a crowd, there is a 60% chance of him preferring Pine Valley over Cypress Point, if the representative sample has that preference.
However, if you're one of the 40%, then you might call this subjective, because your personal view differs. But objectivity is not unanimity.
Of course the problem is that no one knows what a representative sample of golfers is for a decent Top 100 list, so many efforts leave something to be desired. But I consider working on such lists a journey, not a destination. One thing is for sure: if you never embark, you won't ever get to a decent list.
Ulrich