After reading your post I thought that I had misread your question in the title and you were wondering about when to flip a top 100 wine.
For drinking, it completely depends on the wine in question as well as your personal tastes. Looking at the top '07 wines, the #1 wine ('05 Clos des Papes) can be opened and enjoyed right now but will be approaching its best (if you like the characteristics that come with age) around 2017. On the other hand, the Ridge Chardonnay at #2 is drinking well right now and should be consumed within the next couple or three years. And another case can be found with #4 ('04 Antinori Tignanello Toscana) which I wouldn't recommend touching for at leat another 4-5 years.
There are no general rules that can be applied.