I have a client who well into a pilot and near final on decision ... Some lower level folks have asked for my top 5 competitors...how does one deal with this question?

sounds like cold feet or could be pressure from above asking them to vet other options (maybe pricing/terms related). It seems you’ve grown a close enough relationship with them to feel comfortable to ask you for this.

If you have usage metrics that suggest that the folks below are on your side consider giving them a crafted list of your top 1 or 2 competitors. Right now, you have the first opportunity to bias them and suggest why your product is better (again usage metrics might clue you in to which features they loved about your product, capitalize on those). If you don’t give them a list, my guess is they will probably be able to Google one.

If you don’t have usage metrics, I’d probably try to set up a meeting with 1 or 2 of the users who you think are most likely to be your internal champions and try to do a post mortem with them. See if you can’t deliver any quick suggestions or dish out freebees to reel them back in.