quite frankly, i don't think 2004 was a top year for gigs. a lot of good gigs, but very few GREAT gigs. the kind of gig that leaves you buzzing for days.
that said, i'd vote for the following for shows as a top 45:
1. damien rice/frames at university of toronto
2. nerd/black eyed peas at 930 club
3. the frames at joe's pub
4. paul kelly at 930 club
lots of other shows were good-delgados, badly drawn boy, ted leo, matt pond, interpol, the streets, finn brothers, etc., but the above 5 absolutely wowed me 10 times over.