The number of businesses in a city accepting cryptocurrency isn't what makes it the top 10
The number of users is, by far, more important and show the real picture of the city. If a city has 100 businesses accepting cryptocurrency but nobody is using it then it's worthless. You can have 100 businesses accepting crypto but if only 0.001% of the transactions are paid in crypto then it shows nothing (especially considering most of them are small or very small merchands)
You have a good point there and a valid one too. It is noteworthy to mention that the number of users should dictate the listing. Although, a good number of businesses accepting cryptocurrency would be a good indicator of how strong the crypto activites are in the said city.
Take for example some asian countries that have a good population of crypto enthusiasts. They are active users, yet, most of the transactions they make are overseas since very few caters they need locally.
Thus, it is somehow reasonable to base the top list according to the number of business entities, yet it would be more fitting to give it a title of Top Crypto Haven Cities in the World where one can transact with more ease.