It's The (We Wish We Were As Good As TBOE) Onion.
When originally posted, this entry celebrated The Onion as The Best Magazine. Then, in the June 14-20, 2007 issue, The Onion ran a feature it called its "First Annual Absolute Best," about which it said
"[s]ometimes you just have to declare things the best."
They had features like "Best Use of Multiple Weapons in an Action Sequence," Best Oddball Legion of Super-Heroes Superhero," and "Best Bill Murray's Brother."
Sound familiar again?
So here' s the thing. You can't copyright an idea. The idea of declaring things The Best is obviously not new. But here at TBOE, we feel very strongly that the format we've chosen -- declaring things the best in categories ranging from the mundane to the extraordinary -- is unique. Up until The Onion ran their piece, we were not aware of anyone else anywhere doing anything like this.
Writers work hard to come up with creative, funny ideas and make something unique for you to love. At TBOE, we slave over these entries and spends hundreds of hours on this per year.
Then you turn around and see someone doing the same thing.
If The Onion wanted to name The Best things in unusual categories, all they had to do was ask. TBOE did it first, and did it best. The Onion can chase after us, but they'll never catch us.
Because of this, we have REVOKED The Onion's standing as "The Best Magazine," and have instead replaced it with this category.
Update, June 15, 2007: I went to The Onion's site today, thinking I might forgive them because I really think "The Hater" is funny. And I see this intro to their article: "Just what it says: We name the best of everything." (I added the underline.) Nice.