Okay I guess I gotta stand up for my boy. We all know SSCA helped to usher in the Attitude Era (if not did it almost single handedly). That fact alone is going to make almost any argument impossible, but I'm going to try. Mostly because I'm a HUGE Rock fan and no one has had his back yet.
Yes, Austin is the man. Everyone knows that. He was legendary, and his fued with VKM helped win, or at least sway, the monday night wars, which could have saved WWE. However, Vince should get just as much credit, if not more. If you go back, when Vince screwed Bret Hart, THAT created the Mr. McMahon character. And without that, where is the fued? Sure Austin did his part AMAZINGLY well, but what other CEO/owner/boss would put himself on the line like McMahon did. It was in all the news. I can remember Valentines Day Massacre, their match was in the papers, on the morning news before I went to school that monday. So Vince put in at least as much as Austin.
When Austin went down, it was The Rock who stepped up. And in a huge way. Austin was out, and by being out, WWE needed a megaface. That was The Rock. Taking nothing away from anyone else such as HHH, taker, etc., They could not have done what The Rock did in Stone Cold's absence. Hell Rikishi was absolutely right. It even worked too well. There was no one, in my opinion, who could put on a better match (maybe not technically, but emotionally), sell others moves (overselling works for me, but thats just me, I love when Evan Bourne gets beat down), and put more excitement into it, than The Rock. I swear every time he had a "close" 2-count, I thought they were all 3 counts. He took Austins place, and dare I say he did it better.
When Austin was ushering in the attitude era, The Rock was debuting. It wasn't his fault he wasn't there to start it, he was what 21, 22? ( I could be off, but not by much) Definately not old enough to BE a megaface. And he took off (with the exception of Rocky Maivia, which wasn't even his fault).
As far as playing both sides, The Rocks heel was FAR superior to Austins. Some people love Austins, the lovable jerk. He was funny. He was good at it. But The Rock far outweighed Austins. Austin was a born face. (at least in WWE). The Rock was a born ANYTHING.
And lastly, I know ORIGINALLY the plan was for Austin to fight Hogan at Wrestlemania, bu honestly, do you really think Icon vs. Icon would have been BETTER if it was Austin? Maybe if you were a huge Austin fan you would have liked that better, but you couldn't honestly think it would have been better. The Austin/Scott Hall match was terrible (not that that is what I base Austins career on). But Hogan/Rock was... electrifying. It was amazing, it is what Icons, legacy, wrestling is ALL about.
So there is my defense of The Rock. Tear it apart all you like, but I'll always stand by him, he was the reason I watched.