Goldman is also the lead underwriter of the IPO as I recall, so their valuation analysis is a conflict of interest. See Morning Star, who values SpaceX as half the value they’re seeking:
An aside, but I'm still amused that Morningstar Inc., the American financial services firm, shares a name with the Morning Star, a left-wing British daily newspaper originally founded in 1930 as the Daily Worker by the Communist Party of Great Britain.
(Also, y'know, synonymous with Lucifer).