I got exactly 100. There are some big holes in the analysis here - for example, to get rid of point guards like Magic and Oscar and Gary Payton and Sam Cassell (who kept fouling up the list since they were at least 6'3" tall), I had to remove all season with over 7 assists. This, of course, knocks out Michael's 32-8-8 season, but let's be blunt here -- enyone who reads the blog knows that Michael is the best player of all-time (so far), so I really do not worry about that (sort the list by Win Shares - it is an amazing thing to see Michael at the top 9 seasons...even shorting him his greatest season).
I also required a ton of shots per game, so I am sure there is a guy out there somewhere who got screwed by that. (Update - there was - Sidney Moncrief had five amazing seasons, but only had 2 with 15+ shot attempts. Sid continues to be overlooked as an all-time great NBA player).
But more to the point. Of the top 100 seasons listed here, there are only 21 guys with more than 1 such season. There are only 13 guys with 3 or more such seasons.
In the history of the league, there just haven't been that many great off guards.
Now, who is underrated? Sam Jones (3) somewhat, but look at PAUL WESTPHAL!!!! Westphal had 5 great seasons. His career defensive rating and his career WS/48 are both in the top 80 of the history of the game. He was a 5 time all-star and 1st team all-NBA 3 times. 3 times. Think about that - Wade and David Thompson has each been 1st team all-NBA only twice. Westphal has to feel a little bitter that his 5 very dominant seasons do not net him basically any HOF consideration (he has been retired 30 years - any buzz on making him HOFer?).
Overrated? Dave Bing and Reggie Miller (1 and 2 great seasons respectively, but both in the HOF).