Short answer: GOAT tier ($5) is the top 6 players ever. Legend tier ($4) is everyone else considered all-time elite — Henry, Zidane, Cruyff, Stoichkov, Hagi, etc.
GOAT tier ($5): only Messi, Ronaldo, Pele, Maradona, R9, Puskás. Legend tier ($4): roughly 20 players who would be GOAT in another era — Henry, Zidane, Cruyff, Van Basten, Stoichkov, Shevchenko, Hagi, Best, Cantona, Baggio, and more.