At least, according to those polled for an International Game Developers Association (IGDA) poll. And how bad do they want to work there? More than at their own company.
As pointed out on GameSpot, over 2200 developers were polled as to which game developer or publisher they'd like to work for. Here are the top ten:
10. Bethesda Game Studios 9. Double Fine 8. Naughty Dog 7. Nintendo 6. Current Employer 5. Ubisoft 4. BioWare 3. Activision Blizzard 2. My Own Company 1. Valve
If you have dreams of working at Valve, check out its employee handbook, if you haven't already.