Well that's not really fair, CA also has the largest pop so obviously it has the most p99 players. You should normalize by state population (plot fraction of state pop that plays)

CA = 37 mil, for 12 players that's .32 per million.
MA = 7 mil, for 3 players that's .43 per million. ha!

Interesting idea. I wasn't really looking for the highest per capita number of players, but it might be a fun thing to try. I'll get some numbers calculated later.

Edit: I take it back, I feel like the sample is too small to get much of interest out of that kind of analysis. And it's a nontrivial amount of work.