If indeed it is an opinion (it IS), why are you arguing against it? TWW and TP are both extremely popular, highly rated, and (somewhat) loved by many people yet it STILL cannot beat OoT. Shigeru Miyamoto even said that SS has to beat Ocarina of Time, he didn't say it has to beat TWW or TP! That comes from the Director/Producer of the Zelda games themselves!
Best ever can be objective fact - take the example of two horses where they both run at the same speed, same general endurance, etc but one of them is missing a leg (has 3 legs instead of 4) so it has to limp occasionally. Which one is better? The one with 4 legs. Objective fact, simple. You would say that the 3/4 legged horse is better because of sympathy, what ifs, and more, but it's clear that the horse with 4 legs is better than the horse with 3 legs. Cross that over to OoT vs TP/TWW, and what do you end up with? OoT winning simply because it has 4 legs in the form of better reviews, whereas TWW/TP has 3 legs with less than better reviews. OoT wins.
Or, if that doesn't make sense - imagine there is a human and a robot designed to work better than the human. The human cooks, cleans, goes work in a patent office and makes the most efficient work in everything he does. The robot comes in and cooks, cleans, and goes to work in the same patent office but he works so much harder than the human that he short circuits. Do you see where I'm coming from? TWW and TP just tried too hard, and in that they didn't do so well.
Objectively, 99 is a higher number than 96 or 95. Or, it is in the area I live in at least.