What do you do in Goat Simulator, pretend to be a goat?
It's actually quite fun, and funny.
I forget the name of the studio now, but they had an intensive game engine training program for their employees, during which "goat simulator" was some random **** they threw together just to hone their skills on working on the game engine.
It turns out the end result was funny enough that they decided to release it.
It is an open world title where you play as a goat and just run amok and **** **** up, with semi sarcastic and amusing quests and scoring systems. It's amusing from an absurdity perspective.
Way back it used to be like a $1.99 game in Steam Greenlight or whatever they called the working beta release system, and for that price it was a lot of fun as a throwaway title. The kiddo thoroughly enjoyed it when I bought it for him years ago.
But now that it has become semi-popular they are trying to monetize it like an actual game. The "remastered" edition of the original, and its sequels are selling for $29.99 on Steam, and at that price, I can hardly suggest it is worth it.
Though if you already subscribe to the Microsoft games subscription service and aren't paying anything extra for it, it could be amusing, I guess. (as long as they are not using this as a main title to try to make the Microsoft subscription pricing worth it, because that it is not)