My opinion is my opinion. Opinions are subjective.
But statistics are objective ...
The ONLY tennis record that Federer holds over any other male player is his 8 Wimbledon Singles Titles. (NB: Martina Navratilova has 9 Wimbledon Singles Titles.) He is inferior to at least one other player in every other significant tennis statistic. On that basis alone, Federer cannot be the GOAT of tennis.
en.wikipedia.org
And has been oft said, Federer's dominance occured during one of the weakest eras of the sport. His dominance quickly disappeared once Rafa appeared on the scene and was well and truly over when Djokovic arrived.
As for Margaret Smith-Court, she dominated her era much more than Graf did. Graf was also benefitted by what happened to Seles who was clearly starting to dominate her before that incident. Don't get me wrong. I think Steffi was a great player. Loved watching her play tennis. But she was no Margaret. Margaret changed the women's game. BJK, Evert and Navratilova all say that.
Look, I understand how modern fans of the sport love to simply write off the achievements of players from decades ago. But there is a reason why the sport keeps statistics. That is so those players continue to be remembered and honoured for the great contributions to this great sport.
At the end of the day, it is ridiculous to compare players from significantly different eras on most counts. But it is quite easy to identify levels of competition during each era and what players were dominant during them.
But hey, if you want to keep believing that Roger is the GOAT, that's fine by me. You will have a hard time explaining to me why he has inferior H2H against both Rafa and Novak. AND even harder time explaining how Rafa has beaten him at Wimbledon to win the Title there while Roger has not been able to beat Rafa at RG. Meanwhile Novak has beaten both of them at both venues.
Still we go round and round .... and still we come to the same realisation that Laver achieved two GRAND SLAMS. The only player to do so in the sports history.