We will get its metascore and user reviews before we can realize if it is GOTY. Remember, this year is very, very, very competitive.
Target Metascore: 96 or above (To beat Tears of the Kingdom)
Target Userscore: 85 or above (To beat Tears of the Kingdom)

Now, Larian can conceivably do it. The original PC release of DOS2 hit 93 Metascore and 8.8 Userscore. That's not too far off from the target, and BG3 does seem like the better game so far.

Remember the human (This is a forum for a video game):