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Just going to leave this here because some people are struggling so mightily with it
This is how I was interpreting the question as well.
"Who had the best season?" is usually straightforward. The biggest challenge is figuring out how to weigh the regular season vs the playoffs. But usually we can narrow it down to 3-4 players.
"Who's the best player?" is more subtle. I've interpreted it like this - at the conclusion of that season, knowing what actually happened, if I could pick any player to build my team around, who would I choose?
Sometimes we have a different answer to "best player" and "best season" due to injuries. The overwhelming consensus today is McDavid is the best player in the world. Does anybody dispute that? If his current injury causes him to miss 15 games, and MacKinnnon or someone else wins the Hart and/or Art Ross in 2024, we can say they had the better season. But that doesn't change the widespread viewpoint that McDavid is the league's best player. And that's what the question is asking.
We also need to consider the reality that sometimes a player will have an unsustainable hot streak (or cold streak). Not to pick on Jose Theodore, but look at his 2002 season. Through early March he was very good. He was playing better than he had over the past couple of seasons, and he was going to contend for the Vezina trophy. Then, during the final third of the season, he was
impossibly good. In his last 17 games, he maintained a 94.8% save percentage. That's beyond the level of peak Hasek. It was obvious to everyone, even at the time, that it was an unsustainable hot streak. Theodore (probably) deserved the Hart, because you need to give out that trophy based on what actually happened on the ice. But, to the best of my recollection, nobody considered Theodore the best player in the league, because it was obvious that there's no way he was going to repeat his performance.
Even the annual yearbook from The Hockey News ranked Theodore 14th after the 2002 season, behind players like Lidstrom, Jagr, Sakic and Forsberg. Theodore may have outperformed all of them in 2002, but it was due to a few of them struggling with injuries (Forsberg, Jagr), and Theodore was obviously playing at an unsustainable level. Theodore with a 1-in-10,000 fluke season may have outperformed an "average" season from Lidstrom. But past performance is relevant because it informs your expectations. At the time, most fans were reasonably confident that Lidstrom would perform at the same level again, and most fans were sure that Theodore wouldn't.
"Best season"? Take the results at face value - whatever happened on the ice is what counts. "Best player"? Look at the context.