Gordon is being penalized because he is still an active driver and Dale is being cannonized because he died.
But that's just MY opinion...
I think there is some truth there. But there is big body of work or record for Gordon, 653 starts over 18 complete seasons.
Dale started 676 cup events over 21 seasons.
Personally, I think Jeffs 2nd half of his career has damaged his legacy more. If his second nine years were close to the first nine years, it would be very hard to deny him as the best ever.
I am sure there is some pro Earnhardt sentiment or canonization due to his death. There is a statue of him, so it is a hard point to deny.
I can only speak for myself, but it would not make my list of pros. The way Dale wore his belts, refused the Hans device, and drove that fatal apron wasn't his best attributes to say the least.
There was plenty of folks who had determined in their minds he was the best prior to his death. My first thought isn't it his death, it was the way he raced.
He was take no prisoners, and drove like someone possessed. He also is about as trailer park as they came when he finally got to the Cup Series. I don't mean that as a criticism.
It was that get up at 5 am psycho mindset that made him my favorite. Psycho is an exaggeration, but he was possessed and overcame the odds. That's the Dale that I loved to see race.
Maybe a little personal, but I have foolishly raced on borrowed money, and it is fools game. I could not survive, but he was the fool (dreamer a better word imo) who did make it, and won. He made the most of his resources.
Maybe that doesn't mean much to some, but I think many could relate to the dream.
Back to Gordon, if I was trying to make case for him, it would be more about those first nine years. I don't think sustained longevity is his best point.