I only really believe in GOAT conversations according to positions, it makes no sense to compare players with entirely different roles than others to each other.
Compare LBs to Lbs, strikers to strikers, number 10s to numbers 10s and so on.
Well, the truth is some positions are more important than others in the way they affect the game.
having someone like Messi/CR7 in your team will always enhance your chances to win than having a Buffon/Roberto Carlos.
Never mind that positions are fluid thing. Is Messi a false 9, RW or SS? Was Rijkaard a CB or DM?
Comparisons in general are always difficult, and in many cases not needed.
But it is huge part of sport culture and its talks along transfers. Fans always dream about potential transfers and compare players all the time. More than discussing details of the game.
Don't like it, but as a wise man once said: It is what it is