It's an interesting list and Alexis Petridis does seem to, at least be a fan of U2, which is more than you can say for most Guardian readers, hence the comments. Granted, the UK has always had a messy relationship with U2.
I do enjoy that he covered their whole career, which would be tricky for some people as they might be hard pressed to include anything post-1997. For what its worth, I think 21st century U2 has given us some absolute gems.
Some cool picks in this list include North and South of the River, The Troubles, NLOTH & Playboy Mansion.
I'd be inclined to include The Ground Beneath Her Feet, Fast Cars, Cedars of Lebanon, Sleep Like a Baby Tonight and Red Flag Day, just for starters.
Nonetheless, I can't imagine what my top 40 would look like, though scrolling through some of the comments, it was welcoming to see some U2 defenders. One commenter pointed out that for whatever one thinks of U2, even with all their missteps, they have a pretty impressive back catalogue...perhaps even one that many bands would dream of having.