This hoverboard doesn't have any unlockable upgrades.
Goat is a limited hoverboard in Subway Surfers. It is a limited hoverboard exclusive to during a Surfmart Weekend Sale. Like any other hoverboard, it protects you from crashing for 30 seconds. When crashed, the hoverboard will explode and need to recharge for a few seconds before using again. It needs 40 to be unlocked.