I believe Tiger Woods is the GOAT because Pat Burke does.
A stat and a bit of hard-earned wisdom:
In 2000 (and again in 2007), TW finished the year with a scoring average in the 67s. From what I can tell, no one in the history of the game ever before finished the year with a scoring average under 68. [Equipment has gotten steadily better but courses steadily longer & tougher, so it's a wash IMO]. More significantly, not one of the top golfers who've come of age in the Tiger era has ever done it since.
That's the stat, here's the wisdom: Byron Nelson, when he was in his 80s, was asked how much better he would've scored in 1945 (18 wins, 11 in a row, scoring average of 68.3) if he'd been using today's modern equipment way back then. He said: "Oh, not much better, I don't think. The centre of the club-face was the same then as it is now".