Dafuck du Jour

When did designating someone as being the best in their field the "GOAT" become a thing? Why do we use "greatest" when the fact is that every time anyone's ever described what a "GOAT" even is they’ve always used the word "best", so....why don't we use "BOAT"? That way we're not curiously ignoring the synonym we use when describing the designation, and wouldn’t you agree that waaaaaay more people like boats than goats anyway? Dafuck, sports fans?