It is a goal, yes but think about this: if the number of goals is supposed to determine the best scorer during the championship, someone with four penalties outcompetes someone with three free kick goals from 30 yards and more. To me the free kick goals are way more impressive than the penalties, yet Ronaldo is going to win the award because he scores all these penalties. I just dislike that, not sure if you guys agree but it bores me to see someone getting an award for scoring the most penalties over someone maybe scoring three or four outrageous dream goals.
But the player cannot be penalized for having suffered more penalties. Also, taking a penalty is no guarantee that the goal will be scored. Ronaldo himself has missed several penalties throughout his career.
The award is simple: best scorer. It doesn't say if it's to score penalties, free kicks, beautiful goals or simply was there just touching for goal.
Then there is the award for best goal. The player who scores the most beautiful goal in the competition wins this prize, and in this case penalties do not count.
On the other hand, Ronaldo scored a fantastic goal against Germany. Where he defended the ball in a corner and in 18 seconds he reached the opposing goal and scored the goal.