Cowell has spoken.
The problem with Cowell is that he does literally believe his own hype-and has done for years..
He has never, ever discovered and/or signed a truly credible act, most of his 1990s output was either TV Star's turned singers

rip off bout bands/rip off girl bands and prior to that he was mentored by Peter Waterman-what a legacy eh.
His real talent, and you cannot deny this, is making money.
I knew he had turned down Take That (possibly the Spice Girls as well) but having just read that he described Kate Bush and Bowie as haveing little talent, well really-no wonder he said Wand Erection where going to be as big as the Beatles.
TBH, I dont think Gaga or Beyonce give a toss about what he thinks about them-sure they may appear appear on his shows and play the game (oh simon your so great blah blah blah), but that is about as much 'playing him' as him using them as ratings pullers.