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IGN put it quite nicely, to explain what a perfect score means.

So all the people trying to force their self-centered view of a perfect score on everyone else here should take notice, and put it to rest already:

10.0 - MASTERPIECE

Simply put: this is our highest recommendation. There’s no such thing as a truly perfect game, but those that earn a Masterpiece label from IGN come as close as we could reasonably hope for. These are classics in the making that we hope and expect will influence game design for years to come, as other developers learn from their shining examples.

Examples: The Last of Us, The Legend of Zelda: Ocarina of Time, Grand Theft Auto IV

http://ca.ign.com/wikis/ign/Game_Reviews