Eh, I'll say it has to be...MP Starscream. I love that mold. It'll a money maker...note I know MP-03 was released last year...Hasbro SS is new damnscalpers ya'll love ya money yo....
OK...I'm going off the wall here... I say Booster X10. Yeah that's right...I said it. Is there a more perfect update to a G1 character? Now I know Lazer Beak isn't all that important, but the toy just plain fucking rocks. I know it's not as intricate or as detailed as say Leader Movie Prime or Masterpiece SS (both great Toys that I'm sure will get the most votes), but the simplicity is part of the greatness of this toy. Pure G1 homage FTW!
MP-05 Megatron. Because of all the Nae sayer stating that it would never be done and now we have him.
Hasbro MP Starscream hands down. Honorable mentions: Leader Brawl- probably the epitome of Movie-style engineering Leader Prime- It's Prime, they did a good job of making it somewhat movie accurate, and it's a decent fig Best Buy Megatron (yeah, I went there)- The deco really makes the otherwise terrible mold AWESOME. One of my better purchases. Dishonorable mentions (Didn't live up to the hype): Concept Camaro BB- It's orange, the paint wears off if you look at it wrong, and the joints are loose Voyager Ironhide- The pics made it look kick ass. I got it in hand and it was ass. Yes, I like it, but it didn't live up to how the pics made it seem. 2007- the best year to be a Transformer fan. Also the best year to have a funeral for your wallet.
I dunno. Leader Megs and Leader Prime are some of my favorites, I also got the reissue Soundwave this year, though I can't remember if he came out in '06 or '07. MP-05 deffinately deserves to be mentioned, as he is deffinately the most kickass thing dominating my shelves. I don't know if it counts, but I got Sky-byte this year. I know he didn't come out this year but he certainly is my favorite.
Hmm...it's a little tough to just pick one, but, I'd have to say Leader Brawl so far. There are so many things that make him awesome.
If it has to actually transform, then disregard. If not, then it's a tie between all the Robot Heroes!!
Disregarding figures that I have recently bought but for reasons that I shall not reveal I cannot play with, the best toy this year would be the one I'm currently playing with: Voyager Ironhide. Excellent articulation, fun automorph, big cannons which combine into a GIANT CANNON, and awesome-looking in general. Runner-up would be 08 BB. If he didn't have those roof pieces on his forearms, and if he had lower knees and an above knee swivel, then he'd be all the more awesome. Oh, and his head is the loosest out of all the ones I have.
For Takara, MP Skywarp. Sexy beast that shows how accurate a Transformer can be without compromising show accuracy much. Now if only more toys had that kind of effort. For Hasbro, Booster 10x. It (and its repaint, Night Beat) are the only Real Gear Robots I've bothered getting. I dunno... realistically speaking, I'd have less trouble believing a Transformer this size would be a Lazer-Beak sort of robot, rather than sport a humanoid form.