I love the Undertaker. I respect Andre the Giant. Almost every part of me wants to say JR is right. But then I think about one thing - this:
If there's a moment in history that defines professional wrestling, that's it.
Maybe you can argue for Austin being covered in blood at Mania 13, but that's the only possible competitor to this unbelievable moment, and I think that moment is more iconic of an era than of wrestling itself. As Andre the Giant stares down Hulk Hogan, all of professional wrestling is encapsulated in a singular moment in time that has become immortal. Good versus evil. You versus me. The irresistible force meeting the immovable object. In over 20 years since, no one has managed to replicate this magnitude of a moment in time. Not Austin, not Rock, and not Undertaker. Undertaker has had the iconic moments - he's stared down Kane, he's thrown Foley off a cage, he's executed Shawn Michaels. But he's never, in one singular moment,
defined wrestling
That's fair, but I think a lot of us tend to think that Cena vs. The Undertaker is going to happen at Mania when the WWE feels it's time to wind that thing down. The moment that a 22,23 - 0 Undertaker stares down John Cena is going to define a generation. I know this is a big what if, but Cena beating the Undertaker at Mania is going to be a pretty damn large event.
Something people forget about Undertaker is that he's only hit this legendary status for a few years now. Think back to the early 90s. After he finished his program with Undertaker in 1991, Taker did NOTHING until 1996. He feuded with guys like Gonzalez, Kamala, the Million Dollar Team and Mabel.
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This is fair, but there is also something that people tend to forget when discussing the early Undertaker, his age. He skyrocketed to the top of the the WWF in his rookie year, and won the WWF championship at the age of 26. He was the youngest WWF champion until the Rock took that status from him 7 years later. It was unheard of that the WWF pushed a guy that young to that type of status. Those years from 1991 - 1996 were years he really needed to grow as a wrestler. He found himself working with monsters.
At some point, the WWF realized that he was going to be the next special attraction. Hell, during his title match with Hogan the crowd began to turn on Hogan and cheer the deadman. The Undertaker was essentially the perfect foil to the Hogan character. Instead of becoming another run of the mill Hogan villain, someone decided to make him the next Andre.
Now onto the Undertaker and his title reigns. He may never have had that impressive run as a world champion, but the Undertaker, like Andre, was/is simply too big for the world title. Promoters never put the title on a guy like Andre, because no one would believe that someone could beat Andre for that title. Essentially Andre's own stature hurt him in that capacity. Fast forward a few decades, and the business has come around to big guys being beaten, but not losing stature (see Big Show).
The Undertaker may never have impressed as a world champion, but simply look who he has beaten when he became WWE Champion. He Beat Hulk Hogan twice, and Steve Austin once. Look into that further though. Hulk Hogan and Steve Austin, the two biggest WWF draws, combined for a total of 12 WWF championship reigns. The Undertaker is directly involved in ending three of those reigns. Go a little further, and the Undertaker is involved with ending three more of those reigns (The controversy surrounding This Tuesday in Texas caused Hogan to be stripped, The Undertaker was the one who busted Austin open at KotR '98, and the Undertaker helped pinned Austin at Breakdown). Out of 12 title reigns between the two biggest draws in WWF history, the Undertaker was apart of 6 of those reigns ending.
Now you get into what the Undertaker has done at Wrestlemania. Streak aside, (which is really something that shouldn't be brushed aside), the man has won Three Wold Championships at the biggest show of them all. That's elite company. He trails John Cena (4), and is tied with Hulk Hogan (3), and Steve Austin (3). Wrestlemania has been the Undertaker's show for the last 10 years. Hogan carried the show during it's first decade, Austin carried it during it's second, and the Undertaker was the man during Wrestlemania's third decade (insert Cena and HBK fan crying here).
I honestly think it's way too early to figure. If the Undertaker hasn't surpassed Andre, then he is getting very close. I know a lot of older wrestling fans (people in their 50's and 60's), that go on about how great Andre was, but also acknowledge that the Undertaker is something pretty damn special. You are starting to see (with HoF speeches) how important the Undertaker really has been to the business. It's honestly a question that really can't be answered for another decade or two.