merckx, to my knowledge, was never overtaken in an ITT.
pog has now been caught twice (Ganna in 23?).
GOAT debate is over.
You cannot be GOAT without being great at every discipline. Pog comes close, but I think he benefits hugely in people's estimation because today's routes almost uniformly prioritize watts/kg over anything else. And, before anyone gets their panties in a twist, Pog is the best at that for sure.
Pantani today also would be unbeatable in any stage race because of the same reasons