I'm having the same issue making a GOTY list that I did making an AOTY list. From the games I played that came out this year, I enjoyed every experience, yet no one game stood out so far above the rest I would put it at the top. I didn't get to play even half the games I wanted to this year, which is a huge shame. I did get to experience some of these through people I watch on youtube, but that only partially scratch the itch to experience the medium. On top of that, I only finished two of these games - The Outer Worlds and Bloodstained: Ritual of the Night. To be fair, another 3 on the list technically can't be finished, but that's still 2/9 complete.
Anyways, here's my unorganized list of games I played this year, that were released this year.
Luigi's Mansion 3
Outer Wilds
The Outer Worlds
Bloodstained: Ritual of the Night
My Friend Pedro
Borderlands 3
Untitled Goose Game
Afterparty
Apex Legends
Metro Exodus
Void Bastards
RAD