I just re-watched the episode "Red Wedding".  Not one of my favorites this year.  However, Jane has a very interesting conversation with Sheriff Mcallister.  He sneaks up on Patrick to which Jane says he didn't hear him coming.  The Sheriff then replies, "Well it's an old habit.  I've been a hunter most of my life."  "What do you hunt? Jane asks.  "Anything with a face..."  Patrick then points out that hunting requires quite a blood lust.  From this conversation alone, I am really starting to think it's Mcallister.  He enjoys killing.  Also, he mentions he's been a hunter most of his life.  Perhaps he started killing in 1988 at the Visualize farm?  

The Sheriff is also middle-aged but in good health, as Sophie Miller notes.  He's got the most calm and self-assured posture like Sophie describes.  When he was cast in season one, Xander Berkley had a bit more hair which was "short and straight" as Rosalind describes.  He's under six feet, not muscular but not thin.  Whether He Is Mar means He Is Marked or He Is Marhsall, again he fits.  Lastly, he's the only one who really seems to want to befriend Patrick.  I mean, he even says, he's at Patrick's disposal anytime.  He even asks him to call him "Tom".  All this coupled with a taste for blood has suddenly put him in the forefront to me.

Plus I re-watched his first episode, "Red Hair-Silver tape".  He was pretty creepy from the get go.  He almost forced Van Pelt into his car to the point the team thought he was the killer.  If the tattoo thing is legit, and the list is truly legit, then "Tom" just might be our guy!