Personally, I think that a partial repayment would be reasonable even if Goat can afford the whole thing. The contract says "best effort", and the money probably was really lost and not just pocketed by Goat. Goat was apparently investing almost entirely in Pirate or other funds investing in Pirate at the time.
I think this would be fair as well.
Partial meaning 40-60%...well that's just my view. This is quite a lot of funds to be owing other forum users.
Using the USD version if i'm not mistaken was denied by Goat back over a year ago when they were PMing.