I just listened to SOI. It's nearly two years since its release, and I still listen to it from time to time, and I still think it's great. I know there are some here for whom it's never clicked, but for me it's still clearly their best work as a whole since at least Pop. And that's not that uncommon of an opinion among U2 fans, it seems. I've seen people elsewhere saying it's their best since Zooropa, or even AB.
I wouldn't put it in the top tier(AB, JT, UF, Zooropa, Pop, in no particular order), but I'd certainly put it in the next tier(Boy, War, R&H).
I know some argue that NLOTH is better, but I can't agree. There are a handful of legitimately GREAT tracks on NLOTH(title track, MOS, Fez, Cedars) and some near-great ones(Magnificent is close to being great if the low-energy verses didn't drag it down so much, UC has some great elements mixed in with the subpar chorus lyrics), but as a whole it's uneven and not as cohesive as it could've been.
SOI works as a whole. It all covers the same subject matter, albeit from different angles, and musically, it's all from one fabric. At the end, it makes an artistic statement as one piece.
They screwed up on the singles though, for the second straight album. I love The Miracle(never understood the hate for it), but releasing SFS and acoustic EBW back-to-back as singles was dumb. I like acoustic EBW, but the single should've been full band. And California/Volcano should've been singles. Or maybe even Reach. And Crystal Ballroom should've been on the record and a single. I still think they're nuts for leaving it off.
1. The Crystal Ballroom
2. Every Breaking Wave(full)
3. The Miracle
4. SFS
5. Volcano/California
6. Reach
Or something like that.