Comment by thereforegrin

I don't know it either, but I read it as: - 'goat' referring to both the 'greatest of all time' as in specialized and at the same time to it being a not-so-common animal, - while 'cow' is simply just a common animal, so in this context it represents a plain worker.

I'm not aware of any 'cow' acronym, that would directly relate to work/proficiency as the 'goat' does but it would further enhance the meaning behind the quoted phrase.

In fact it's exactly what is missing, for the phrase to be instantly understandable by making it symmetric in both direct and acronymic reading.

So is there a 'cow' acronym, that is an antonym to 'goat'? I'm not aware of one.