I'm following along with @Gareth The Great and including all the brands. I know this is not how it would go really, but the Sammys were meant to be more fun than serious anyway.
Comeback of the Year
Bray Wyatt (Vince has buried him several times, yet Wyatt always manages to climb back to the top).
Best Rivalry of the Year
The Fiend and Cena (the buildup was so good)
Most Ridiculous Feud
Rusev, Lana, Lashley (love triangle/cheating scandal)
Best tag-team
Asuka and Sane
Breakout Star
Tyler Bate (NXT UK; He's so young, but he's already incredibly talented.)
Best Tweeter
Sasha Banks (Her best tweets are when she's cornered by fans.)
Most Hated
Vince
Biggest OMG Moment
The decision to continue with WrestleMania despite the lack of crowd and all the safety issues to overcome.