Most current and former tennis professionals consider Roger Federer to be one of the greatest tennis players of all time, while he may not be number one in all of the statistics he probably the best player overall when looking at all factors of the game, so yes I would consider Roger Federer to be the greatest tennis player of all time.
Here we are in 2017 thinking about if Roger Federer is the best tennis player of all time. Just because he sets records with his competitors does not establish him as the "best of all time." We can't go back in time and match him with the "best" tennis players from various eras and have matches. Just taking statistics cannot substitute a one-on-one match-up with another player that was considered a "best" in their era.
Roger Federer is a good tennis player, but there is no way to know which one is the best of all time. He has won a lot of competitions but does that mean he's necessarily much better than everyone else. It's up to the people who like tennis to decide who they like and who is great.
Roger Federer is a great player but it is completely objective to whether or not he is the best. Some people may think he is completely overrated while other believe he is the greatest of all time. While he is a great player in my eyes he does not deserve to be called the best of all time. Once he retires and we can look back he may earn the title but as of right now he has not.