He's not a GOAT, he is THE Goat. If they would pay him full time, he make every single current wrestler job to him. He's not like Big Show wannabe legit, he is fully legit. He is so legit, no one would buy a 1v1 besting him, even Cena, without massive fukkery. He can take 2 tombstones, choke slams, and crotch kicks, and still be at least moving. This is not even counting IRL accomplishments.
I say Rock is the bonafide GOAT as HE WAS the one that killed WCW, even as Austin got through ball rolling. Then Brock 2nd. Then Stone Cold. His first 2 years, he best every legend, save SCSA, and he wasn't half the man he is now.