I would appreciated if you post your list where you got your resources instead of calling my list is incorrect or incomplete. Just b/c you have your own resources doesn't mean your's are correct/accurate. And Collins isn't the only author who compiled these win/loss records, lol.
Borg's 1974 was recorded as 93-4, if you find another site that say he's 99-4 doesn't mean that is an absolute correct. There could be a reason for the discrepancy, we don't know.
Tier1(goat): Federer; Tier 1.5: Laver, Gonzales, Sampras, Nadal, Borg;
Tier 2: Lendl, Connors, Rosewall, Tilden; Tier 2.5: McEnroe, Agassi