Madonna is and will always keep the "The Queen of Pop" title.
However, if we're talking about who currently rules the pop roost as the HBIC, my vote goes to Gaga because she's (one of) the strongest in every field (singles, albums, touring, impact, following, awards, performing etc etc).
The touring force
The album seller
The single seller
The global superstar
The one who can bring in the ratings
Guiness' most famous celebrity in the world
Time's new Queen of Pop
The one who made more headlines in 2012 without releasing any music