I'm going to have spit my coffee all over the screen.
Berbatov's touch is by far the best in the Premier League - he almost always gets the ball out of his feet in the penalty box and his boot otherwise appears to have velcro on it. He is the only player in the Prem who can make space by standing still and very few can create it walking like he can - I think he plays on a different level and his understanding of where the ball is likely to be is second to none. He is the Brian O'Driscoll of football.
http://www.youtube.com/watch?v=xFba3m8v8Fk
He suffered at Man U because they are (in substance) a counter-attacking team (though with good enough players to keep possession at times) who need hard-working energetic (as well as skillful) players with pace. He was almost too skillful for them. He would have been perfect for Arsenal, but I think the Tottenham connection was always a block to that.
His biggest fault, though, is that he wants his teammates to do things they are not capable of doing. If he was better able to understand the limits to others' abilities, I think he could have been regarded as one of the best players of all time, rather than simply a very good player of his generation.