Depends what sites we're using.

 I know Wind Waker won many Game of the Years.

I nominate SMG for GOTM (Game Of The Millennium)

No, best game ever! Better than sex!

Seriously, it's the best game I've played ever.

 Gee, I don't want to know what you're doing with your WiiMote!

Finally my list has value, here are the top GOYs for each year (game must earn at least two GOYs to be put on the list and are ordered by number of sites and reviewers who gave it GOY)

2006

1. Gears of War

2. Legend of Zelda: Twilight Princess

3. Elder Scrolls IV: Oblivion

4. Okami

2005

1. Resident Evil 4

2004

1. Half-Life 2

2. Halo 2

The greatness of Galaxy didn't hit me until the middle of my 2nd playthrough. The hype before the game, getting the game, not even the first 60 stars made the greatness hit me. It was the 2nd playthrough to get 120 stars. Also, that boulder guy's daredevil run had me in tears.

To my recolection Windwaker only got 1 GOY, possible 2, but I never found a second one.

Hmm, I wonder if it's possible that T-M rated games are just better quality.

Also, RCTjunkie, please go back to the cat avatar.

Onimusha: Wind Waker got GOTY from Gamespot, the most comprehensive game site in the world!!!

That's still only one GOY and I'm still waiting for you to provide me with a second.

Clearly with SMG we see T-M raited games are not always better quality, so that theory is bunk. You know as well as I do that the majority of reviewers live and die for the T-M franchises. Many have even said so themselves. This is no mystery.

in 2003 i would also put LOZ:WW