I think you are missing the most important thing here...its not about the number of goals you score...its about the impact of those goals. Benzema scored clutch game wining goals for real madrid and france last season and last year. Ronaldo da lima did the same....so yes technically they didnt score 40+ goals but they scored the most important goals at the most important times for their teams. The goals per game stat is useless when assessing greatness.
Actually I disagree. Judging players based on their important/iconic moments is just too volatile because they are just that - moments. If we replayed that moment 100 times, we don't know how many times those players would be able to replicate them.
If Lloris Karius/Marquinhos/Donnarumma doesn't pass Benzema the ball - the moment doesn't happen and that's it.
Also it's not like iconic moments are exclusive to all-time greatest players. Recently Kai Havertz, Kingsley Coman were players who scored in CL finals. Are they all-timers now?
If you watch compilation of best touches/goals from any given year, huge amount of them is made by completely random players from random leagues like J-League.
If I let random people play for 50 years in my home village they will probably produce one goal that will resemble the famous van Basten volley.
EDIT: Also, judging players on moments leads to bizarre situations, when suddenly Aguero is remembered mostly by a goal scored against a relegation fodder team playing with 10 men. Strange stuff.
On the contrary, a goalscoring record of a player spanning a whole decade is a much better proof of greatness. It's simply much more solid and much less volatile. Also, in order to win a league, a team needs to regularly beat bad and average teams from said league. Goals against such teams are not unimportant - they are key to lifting the trophy.
Most, if not all, teams in the world would kill to have a striker who's always available and who guarantees beating average and bad teams every time. So I don't buy the argument that only the select few goals from the biggest matches are important, while the rest are meh.
Let me just say that I will laugh my ass off if Lewandowski actually manages to beat those 27 goals in a single try, while playing in a team full of kids who never won anything, lead by a rookie coach who learns his job on the fly.