As noted earlier, The Rock vs. Roman Reigns will not be happening at WWE WrestleMania 37. Click here for news on why Vince McMahon did not want the match to happen at Mania 37.
WrestleVotes is reporting that the current plan is for Roman Reigns to headline the show against Goldberg, presumably with the Universal Championship on the line. That was the plan for WrestleMania 36 but those plans were scrapped just days before the show because Reigns opted to not work on the show because of COVID-19 concerns.
Another match planned for the show is Edge vs. Randy Orton. That was the original plan dating back to July but then it changed to Orton vs. Bray Wyatt but it looks like they are now back to what they originally had in mind.
Also, WV reports that Drew McIntyre vs. Keith Lee vs. Brock Lesnar is another big match planned, presumably for the WWE Championship.
Again, there is a lot of time before now and WrestleMania and the matches listed above are the working idea as of today and things can change. WV notes that there are lots of variables in play, and attendance is a factor.