Just like Forest isn't it ? Pretty much the same here, he's no GOAT, there's none... casters are irrelevant, they just create narratives and braindead people follow what they're saying blindly. I don't, before agreeing i analyze every element i can find. There's not too much hype around s1mple; probably comes from his highlights etc but the scariest part about him is that even when he is quiet and Electronic seems to do most of the job done, he has insane stats. Even when he has a bad tournament just like he did with Blast (not the best example is it?) he is at least top 10-5 in the tournament. Only skillwise Niko could be compared to s1mple and unfortunately Niko's stats are often lesser or lower than s1mple. I don't think you realize how important the rating actually is, you don't get high rating without playing really good counter strike. The only player that had better rating than s1mple recently is Zywoo but they both didn't play the same tournament and since vitality changed IGL on T side he lost a bit of rating while the team was in reconstruction.
s1mple is the most consistent player, that's why he's the best. He misses shots etc but over a game he has massive impact.