I'll start by saying I'm not an ESPN Insider, so can't access this year's article. But there is a Hoops Collective podcast (Windhorst, Pelton, Bobby Marks) where they talk about some of the highlights of the rankings. They did list out the top 10:
1. Luka
2. Zion
3. LaMelo Ball (!?!?!)
4. Donovan Mitchell
5. Tatum
6. De'Aaron Fox
7. Ben Simmons
8. Devin Booker
9. Bam Adebayo
10. SGA
Did a lil Google/Reddit searching, can't find the full list. Sounds like Marks had Tatum at No. 13? He of the Nets trade infamy... This is an average of several writers' lists, many had Ball much lower... 3 seems a little aggressive. Tatum should be top 5, but I think he's above Ball and could probably be No. 3. Not sure where Brown falls.
Also, the idea here is future potential weighs a lot. So fine, Ball gets some benefit of the doubt as these writers think he's bound for superstardom. I guess we can debate that. But Ben Simmons... idk... am I wrong to think he is what he is? He hasn't improved dramatically. He hasn't shown the willingness to develop a shot. He's a great player now, All-Star, but I would bet Jaylen Brown to improve more than Simmons over the next 5 years, and today I would rather have Brown.