I FIGURED OUT WHAT THE GOATS ARE FOR

Spoilers for S2E7. Context: 1) Gemma is going and doing things that would be traumatic in some way a normal person in each of the rooms.

2) It's said in Season 1 that the goats are "not ready yet".

3) It's also apparent that to some of the severed Gemmas that each time she wakes up is a direct continuance of the last time she was there (Dentist, Christmas cards).

4) Therefor it makes sense that if they needed something to do with baby goats they'd need to keep breeding them so they stay baby goats and not adult goats. They need to be "ready" to go.

5) They also say in Season 1 that one time they made axes for exports.

Here's my theory:

One of the iGemmas has a room where she cares for baby goats. Loves them, raises them. Hence why they need to be kept relatively the same age. Mammallians Nurtuable. They're breeding mammals to be nurtured.

In another room, she's a butcher, or at minimum she kills the goats in some way. Maybe even with an axe. This also ties to one of things Helly says in the first episode where she asks if she is livestock.

Potentially maybe even in another room she eats said goat to take it further. That would completely fuck up a normal person who hasn't been raised as a farmer.

I'd say this is a good test for severance. Develop an attachment in one room and then see if severance holds to the level you can destroy or kill the thing you are attached to in another room.

Hopefully this hasn't been posted before and isn't incoherent ramblings.

To me this is the simplest explanation.

Edit: Obligatory mobile formatting disclaimer

Secondary edit to clarify my position a bit since I think some people may be getting confused.

I am saying there are two (or three?) iGemma's specifically related to the goats, hereby G1, G2 and G3.

- G1 raises the goats. She might spend "days of severed time" raising goats. For that, they need lots of goats because "real time" these goats grow up. In theory, Gemma would become attached to these goats. There is nothing to say the rooms cant be pleasant. Hanging out with cute lil goes sounds a lot like Frolic to me.

- G2 slaughters the goats.

- G3 eats roasted goat

The test for Big L is to see if there is any bleed over between G1 and G2 (and G3).

Most person who are not farmers would struggle to go from raising baby goats, to slaughtering them, to eating them. If severance is successful, G2 and G3 have no issues performing their tasks. If it isn't successful, G2 or G3 might experience some reluctance, due to their attachment developed in G1. G3 is obviously where the theory breaks down a bit. I don't think you need G3 to make it work, but it's a fun little addition.

Basically, the test is not to see how slaughtering baby goats endlessly effects a person or how well a person handles being a farmer. It's to see if their is bleed between Innies. It stands to reason that a person that spends all of their waking life looking after and raising goats might take issue with murdering them with an axe. I'm sure you could do the same thing with other animals like dogs or cats, but it was already stated the goat thing was kind of a gag. I theorise this is close to how they explain it.