If you want to make a flight to a "goal" the sporting code says that the
"goal" is a "finish point" and the definition of "finish point is
defined as the end of the flight (for simplicity). Either a landing, a
declared "finish point", or engine start location.

My question is why does the goal need to be a finish point???? Why
can't the "goal" be any pre-declared waypoint? If there is a record
attempt that is made from a start point to a "goal" then why should it
matter if there were waypoints used before or after the "goal" is
reached? I'm NOT suggesting that the pilot get credit for the extra
distance. He/she would only get credit for the straight line distance
from the start point to the goal point.

Consider this example. The current state record for "distance to a
goal" is say 100km. You declare an out and return to a waypoint which
is 155km from the start point because if you make it back you'd get your
300k badge flight. Even though you made it to a pre-declared point (a
"goal" if you will) you won't get credit for the state record for
"distance to a goal" because you didn't finish at the declared waypoint.
even though the distance to the waypoint beats the 100km record by 55k.

Why not state that the "goal" must be a pre-declared waypoint OR finish
point and that the distance that is credited for the "distance to a
goal" be defined as the straight line distance from the start point to
the declared waypoint.

Mark