My issue with the GOAT talk is there's too many factors to consider. Are we only talking Ballon d'Or wins, number of goals, CL titles, longevity and so?
If so then you could certainly make a case for Ronaldo being the GOAT. But I think it's unfair only to count the offensive players as GOAT material. There's been so many great players in other positions but they don't stand out as much because of the lack of goals.
But what about WC wins? Many consider Maradona and Pele as the best exactly because of this.
To me it's better to consider a player the best at their respective position, like best striker/offensive player, best midfielder, best defender, goalie and etc.
Judging only by goals is not giving the full picture imo.