I've never understood the distinction between "favourites" and "bests" when the latter list will only ever be your personal endorsements of some canon anyway, and always open to films you
haven't seen from it. For me, it's almost an open dismissal of one's personal preference as somehow inferior to an agreed-upon list by the ruling critical elite of the time; with obvious reason to celebrate when your "personal" list overlaps with a "canon". I spoke briefly of that
here.
I've decided not to bend over backwards fitting unseen greats in over the next five weeks, figuring that seeing a film
in order to fit it into a possible favourites list - with very little time for reflection and the test of longevity - is perhaps the wrong reason to see it. I'm thinking of films like
Tokyo Story, which I've had unwatched for ages. My list this year will be as interesting (to me) for its limits as it is for its inclusions: "Oh, when I was 23 I still hadn't seen an Ozu film."
Rather, I'd prefer to revisit films on the cusp of an instinctive Top 100, and treat the final FS list as one recommending unseen stuff for my own list
next year.
That way, my list at least favours enduring preferences always open to an annual shift (if we're to take a year as the appropriate mark of re-evaluation); as opposed to overnight changes in preference, which can make these lists agonising to do.