#2. WWE doesn't seem to have many 'big-name' opponents for Roman Reigns

WWE is known for wanting to include the biggest names when it comes to their main event matches at WrestleMania, and this year's edition should be no different. The only problem with that idea, however, is the fact that it leaves very few candidates to go one on one with the biggest heel of the year in Roman Reigns.
There's an argument to be made that what Roman Reigns is doing right now is the best work of his career, and demands a suitably solid opponent. Brock Lesnar would be a good choice, but he apparently doesn't want to perform in empty arenas. This leaves WWE with very few options that would warrant a main event level match.
In the end, Goldberg versus Roman Reigns is simply the only way forward if Vince McMahon wants huge names in this match. It may not be as great as it would have been against The Rock, but it is still a dream match that will leave fans wanting more. It could even become a series between the two that rivals what The Rock and John Cena did several years ago.