I don't believe one should combine men and women in any list of singles or same sex doubles tennis accomplishments.There are enough great women and men to merit their own lists.
One should not compare raw numbers. They are simply too different, different leagues if one will, competing only against their own kind.
Otherwise I would not hesitate to list Esther Vergeer at the top of a combined list and it would not be close. But she quite rightfully belongs at the very top of the women's tennis wheelchair players.
As to the question at hand, it is too tough for me to limit this to 7 All Time. 7 in the Open Era, ok. But all time? I'm going to extend it to 10, and even that will slight some.
After the majors were open to all countries in 1924-25 In the pre-Open Era, my men's list of those who left an indelible mark on the game along with most important accomplishments would have to read:
1. Bill "Big Bill" Tilden (10 majors, 6 consecutive and 7 US Championships, 4 "Pro Slams")
2. Donald "Donnie" Budge (6 consecutive majors, including Grand Slam, 4 "Pro Slams", 4 years #1)
3. Richard Alonzo "Pancho" Gonzales(z) (2 majors, 15 "Pro Slams", 8 consecutive years @ #1, won last tournament (ATP) at age 43 yrs 9 months)
4. Ken "Muscles" Rosewall (8 majors, 15 Pro Slams, his last 4 majors in the Open Era won at age 33, 35, 36, 37)
5. Rod "Rocket" Laver (2 time winner of "The Grand Slam", 200 titles, Most titles/year as amateur[22], touring pro[19], and Open Era [18]).
6. James "Jimmy" Connors (8 majors, most titles of the open Era (109). Third in OE weeks at #1 with 268. He along with Borg brought tennis to the mainstream).
7. Bjorn "Iceman" Borg - (11 majors, Owner of record 3 straight years of the hardest double in tennis, "The Channel Slam" - Roland Garros[6]/Wimbledon[5], tennis legend - "He was bigger than the game - like Elvis..." - Arthur Ashe )
8. Pete "Pistol Pete" Sampras (14 majors, 7 Wimbledons, 5 US Open's, 2 Australian Opens, and the best 1-2 punch in the game. Second in OE weeks at #1 with 286)
9. Roger "Maestro" Federer (17 majors, 7 Wimbledons [5 consecutive] and 10 finals, and 5 consecutive US Opens, 4 Australian Opens, 1 French Open, OE record of 302 weeks at #1 )
10. Rafael "King of Clay" Nadal ( 14 majors, record 9 of 9 finals at Roland Garros, 2 Wimbledon, 2 USO, 1 AO, 10 consecutive years winning a major, )
At a later time, I might provide the detail that explain my selections.
It's difficult for me to leave many players out. Just in the Open Era alone, in the very competitive 80's John "The Brat" McEnroe and Ivan "The Terrible" or "Ironman" Lendl belong, and Boris "Boom Boom" Becker and Stefan "Sportsmanship" Edberg were no slouches. In the 90's and early 2000's one could add Andre "Image is Everything" Agassi. From 2011-now, Novak "The Djoker" Djokovic is getting up there as well and is likely to be added to my list, and is probably already on many lists of his fans.
Most respectfully,
masterclass