From a match story point of view, it doesn't get much better than X7.
Austin is already insecure from losing the 2 out of 3 falls match to HHH after being up 1 fall to none at the previous month's ppv. That isn't what's supposed to happen. He's supposed to come into WM strong. He also needs validation to himself that he can come back from serious neck surgery and again be top guy. Who's on top at the time? The Rock.
Austin's beat Rock before. However, the loss to HHH from the previous month coupled with a great dueling promo bit a week or two out where Austin states he NEEDS to win the title. Problem for him is, Rock isn't the same Rock from 1999. He's better and his popularity has skyrocketed in his absence. .
Which is why it isn't a surprise that Austin attacks Rock before the bell even rings. Odd behavior for a babyface. He bloodies Rock. Rock gives it all back. Things are evening up in a great brawl. You start to see Austin pulling things out from matches past and such to try to put Rock away. Stunner. Doesn't work. A second stunner, it worked in WMXV. Not this time. Austin tries to finish Rock with his own Rock Bottom. Still not good enough. Austin starts to even go back to old tricks like the Millon Dollar Dream and almost suffers defeat with it just like Survivor Series 96. Austin's facial expressions during this time of trying to finish off Rock are incredible. It's similar to Ultimate Warrior staring at his hands when he couldn't finish off Savage at WM7.
Austin goes to the final plan. Vince McMahon. The man he has hated for years. His greatest nemesis. Vince is the Ace up Austin's sleeve and Austin HAS to use it to put Rock away. Austin doesn't use any wrestling move or finisher to put Rock away. He uses pure barbarism with a chair to do it. Austin pretty much is gone in terms of this as a wrestling match and basically uses an assault with a weapon to get the job done. Even if he has to align himself with Vince to do it, Austin had to win this match or else him coming back would mean nothing. I didn't have as much of an issue with the chair and McMahon interference finish as others did because it fit within the story they were telling very nicely.
That is why it's their best match and it's the climax of the Attitude era for me. The other 2 matches can't even begin to scratch the surface of that kind of storytelling.