I really don't think you could make a case for this year not being the best we've had.
I don't want to echo too much of what's already been said, but I remember at the end of last year, when we were starting to hear rumors, none of us believed them. We said they were too good to be true. Why would we have thought that if we had already gotten something better?
Looking at a list of this year's figures, almost every one is something that we have been talking about and asking for for a while now: Hermi Odle, CZ-4, SA Mace, Academy Biggs, Fireplace Padme, Galactic Marine and Airborne Trooper, Red Jumpsuit Clone, Smuggler Lando, Apartment Jango, Droideka w/shield, new Ewoks, "Burly Mustafarian", Rebel Honor Guard, SA Super Battle Droid, Han w/torture rack, SA 4-LOM, new Ceremonial Luke, a moisture vaporator(!), and on and on. Almost every figure is entirely new, and the few that aren't are significantly modified versions of great sculpts: VOTC Han with new head, headset, arms, calves, and modified belt; VOTC Stormie with removable helmet; R4-G9 repainted as R2-D2 with new flame stuff; and RotS Pilot Obi-Wan with new head, electrostaff, blaster, and rebreather.
As was mentioned earlier, we've also gotten a lot of really nice accessories, even some things that could easily have been put in a "deluxe" assortment, except that they're of better quality than what we've seen in that line. Moisture vaporator, Kybuck, Umpass Stay's drum, Han's torture rack, R2's cargo net, Droideka w/shield, curved Cantina sections. There's some great small things too, like Vader's cloak base and all the Ewoks' goodies (even little individual arrows!). Even the repaints they put together to replace Force Unleashed are good choices. (Mostly. I mean, Pax Bonkik? Wtf?) The poncho Clone is nice though. Personally, I think it would fit right in with a regular wave even. The Naboo guy was an obvious one that really needed done at some point. The BattleFront Vanguard is a cool idea too, and the R2-B1 will be welcomed, I'm sure.
Then consider things like the McQuarrie figures, the interactive R2/SuperBD, quite a few minor/EU characters (even KotOR), Holiday Special Fett, pre-Cyborg Grievous.. Hasbro has really gone above and beyond this year. And that's just the basic figures. We've also gotten quite a few new vehicle sculpts in the starfighter lineup, and some spiffy repaints too. The Vintage wave was just awesome, IG-88 possibly being the best figure ever. The comic packs seem to have been a real hit. And you can see why when we're getting two figures and a comic for $10 and many of them are all-new sculpts and characters that have never been made before, and probably never would be in the basic line.
We obviously underestimated Hasbro in our thinking, and it really makes me wonder what's in store for us next year and beyond..
So let's not call 2007 the best year ever. Just the best year so far.