Hell, I don't see anyone putting Omar Narvaez in their top 20, much less top 10. He's the undefeated boxer with the longest streak of defenses at the moment, by a longshot, and frankly the top opposition he's faced has been tougher than the top opposition Abraham has faced.
The record of a fighter is obviously important, but my interpretation of pound or pound involves rating who has the skills that could transend the weights and I've always thought good fundamentals are the most important thing. You often see aggressive fighters from the smaller weight classes on the lists when their style means they would get KOed a few times at the heavier weights. I don't really think of that as meeting the pound or pound criteria but I know that makes it even more subjective. I would rate Kessler above Abraham, pound for pound, for example.
i can;t see how cotto deserves to be #4 he barely scrapes the top 10 if at all. losing to margo and then fighting a gimme he needs to beat a decent fighter to get back in.
I'd consider putting Izzy above Cotto, but no way should Mosley be above him, IMO. Therefore Cotto takes #4.