my top 1 its Alekhine, that man was a chessmonster
Top 10 Best Tactical Players of All Time

gotta be Tal
even though he admits that not all of his sacrifices were sound, and some of the tactics could have been exploited
he said some sacrifices made him nervous, but he realized that they made his opponets more nervous
Petrosian wasn t surely spectacular player, but his tactics of constraining opponent moves and slowly get small advantages was legendary.

I'd like to put David Bronstein into the mix - here's a game of his that I think is especially brilliant, as he accepts a lot of tactical dangers himself yet maintains a strong attack throughout.
25. e3 probably deserves a !! marking not only because it's part of Bronstein's plan and white's king is seemingly exposed to checks, being in the middle of the board - which would in normal circumstances defuse a tactical attack - but also because (according to this borrowed analysis) it is the only winning move in the position:
+4.58 25.e3 h5 26.
xh5
xb3+ 27.axb3
d5+ 28.
d4
e6+ 29.
xd5 gxh5 30.
xh5+
g8 31.
g4
xg5 32.
xg5+
h7 33.
e7 b5 34.d7
g6 35.
f6+
h7
-0.30 25.f2
d3+ 26.
g1
c5+ 27.
g2
e1+ 28.
xe1
d4 29.
h4
xh4 30.
xh4
g7 31.
d5
d7 32.
a4 b5 33.
f6+
xf6 34.exf6+
h6 35.
xb5
-0.46 25.d1
f1+ 26.
d2
d3+ 27.
e1
b1+ 28.
f2 h5 29.
xh5
d3+ 30.
e2
e1+ 31.
xe1
xe1 32.
f6
xf3 33.
xf3
g7 34.
e3

You just missed the king of them all..Tigran Petrosian.The Iron Tiger.
All great players are in some sense great tacticians and great positional players there's no denying that... You don't get to be world champion being one-sided. Buuut... that said... Petrosian is at the top, or near the top of the anti-tactical players! You have to love what Botvinnik said about Petrosian, "When Petrosian sacrifices a piece: resign."
Karpov is another great postional crusher -- and he's an absolutely amazing tactician when he needs to be, (Kramnik too) -- but tactic-tal fireworks is not his preferred game.
Great positional/defensive players, in no particular order:
Steinitz
Karpov
Petrosian
Botvinnik
Schlecter
Maroczy
Kramnik
Nimzowitsch
Many others I'm sure I've missed.
1. Kasparov
2. Fisher
3. Anand
4.Carlson
5. Morphy
6. Capablanca
7. Karpov
8. Krammnik
9. Tal
10. Polgar

Yeah... I think a lot of people people misinterpret "tactical" for "aggressive" or at the very least cannot differentiate between the two.
Great defenders such as Petrosian, Karpov, and Kramnik had to be exemplary tacticians to perform so well against great attackers. I personally don't believe Tal isn't any better or worse a tactician than Petrosian.
1. Bobby Fisher
2.Magnus Carlsen
3.Teiymor Radjabov