I don't have a top ten yet. As a true OCD film nerd my top ten probably won't be finished until March-April or something, when I've seen everything I want and/or need to see. Things like: The King's Speech, the Joan Rivers doc, Certified Copy, Never Let Me Go, Alamar, Everyone Else, The Fighter, True Grit, Uncle Boonmee, The Illusionist, Black Swan, Inside Job, I Am Love, Another Year, Of Gods and Men, Jackass 3D, The Oath, a couple of Swedish ones...
(Also I go strictly by IMDB dates, so White Ribbon, Mother, Prophet etc are all 2009 for me.)
These will probably be on my list:
Les amours imaginaires (Xavier Dolan)
Carlos (Olivier Assayas)
Exit Through the Gift Shop (Banksy)
Four Lions (Chris Morris)
Winter's Bone (Debra Granik)
But of those five, only the last three are locked. This has been a weak year for films, for me. I've seen 68 films from 2010 so far. Most of them have been terrible.
In the meantime, some interesting reads:
Metacritic's roundup of the top films of the yearRoger Ebert's best films of the year