The Bug:

Goats do not use the damage of held items when ramming entities.

Steps to Reproduce:

• Summon a goat.
• Alter the goat's data through the use of the following command, so that it rams you:

/execute as @e[type=minecraft:goat,limit=1,sort=nearest] run data modify entity @s Brain.memories."minecraft:ram_cooldown_ticks".value set value 1 

• →  Notice how the goat rams you. Take note of how much damage it dealt.
• Summon a goat that is holding a netherite sword.

/summon minecraft:goat ~ ~ ~ {HandItems:[{id:"minecraft:netherite_sword",Count:1b}]}

• Alter the goat's data through the use of the following command, so that it rams you once again:

/execute as @e[type=minecraft:goat,limit=1,sort=nearest] run data modify entity @s Brain.memories."minecraft:ram_cooldown_ticks".value set value 1

• →  Notice how when the goat rams you, no additional damage is dealt compared to how much it dealt previously, therefore indicating that goats do not use the damage of held items when ramming the player.