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I would never call any post territory wrestler the goat. But Danielson is probably the best of his generation. My heart wants to put Cena ahead of him, but unfortunately we don't have any exceptional matches from him outside the WWE, and one is forced to assume, those matches are heavily scripted by creative and put together by agents. And while that doesn't detract from my enjoyment of them, it ultimately is a point against Cena in the goat discussion.
Honestly, if you watch those really old Danielson matches, where he has a the mask on, it's incredible how much he understands match structure and connecting with the crowd right out the gate.