Let's just keep in mind all the relevant factors that have already been discussed in prior threads before we jump into this;
SPORTKINGS - how can it be improved?
The problem with a "top 48" poll is it will merely trickle down to the top $$$ players and we've already tackled the imaging rights to some of those athletes are quite high even just to do base cards of them as you would like.
Combine that with some athletes (or their handlers) not even opting into the program despite Dr. Price's best efforts and that will knock out a certain percentage of any top 48 list automatically. So where's the end result here? Just a "wish list" which is fine, but not realistic.
I had fun last time we threw ideas out there for some of the lesser known sports. It contributed some pretty interesting ideas and names I hadn't heard of before and liked looking up.