I have thoughts on this that exceeded the character limit for SO. So I posted on Dev.to <- completely independant blogger myself; totally unaffiliated.

GOTO IMHO is a very slept-on keyword; and I use it heavily when doing row-by-agonizing-row (RBAR) operations in T-SQL. Stack Overflow might not be the place for long form answers, but given how nuanced SQL dialects differ and where TSQL lives in the spectrum and what to do about it, I was left with deciding be be concise or complete. I went with complete. <- due largely to the fact the OP and others coming here might want something thoughtful.

Why T-SQL's Most Misunderstood Keyword is Actually It's Safest ~ David Midlo (me/Hunnicuttt)