I just read my copy and agreed with a few of the "winners". I look at this as a popularity contest, nothing more. Those who have 'em write about them and as you often see in this forum, the more money you spend on something, the better it has to be.
I have a little more respect for CR in that they try to be objective whereas TL has a lot more advertising money involved. Have you even noticed their annual Towing Guide? Almost every other page is a full glossy of a Ford PU. I really question their ability to be impartial.