For the record, the game is rated M(Mature audiences aged 17+) on the ESRB site for:

• Blood
• Crude Humor
• Drug Reference
• Strong Language
• Violence

^{To some extent, the parent making the complaint could have found the ESRB rating information if they cared that much, but I digress...}

However, this information is not present on the steam page. (Search: "Goat Simulator Steam Page")

Moreover, Googleplay rates the phone app as PG. (Search: "Goat Simulator Phone App")

The underlying point here being that distribution platforms for the game are deceptive/conflicting about the game's content.

Noteworthy from the wikipedia page:

Goat Simulator as well as 2013's Surgeon Simulator are often considered the first examples of "YouTube bait" games, purposely designed to appeal to an audience watching the game being played but lacking any redeeming gameplay values.[66]

(Formatting and deliberately dud link added for emphasis, see below)

At Microsoft's presentation at the 2014 Gamescom convention in August, Goat Simulator was announced as one of several titles to be coming to the Xbox One platform with the help of Double Eleven studios,[42] and later confirmed to be also arriving for the Xbox 360, with both versions released on 17 April 2015.[43][44][45] Koch Media also distributed a retail version of the Xbox One version, including all additional downloadable content, across Europe for release on 4 March 2016.[46] Coffee Stain Studios also released ports for iOS and Android in September 2014.[42][47][48] PlayStation 3 and PlayStation 4 versions, also ported by Double Eleven, were released on 11 August 2015.[49][50]

This is particularly noteworthy for a few reasons:

• Firstly take a look at Double Eleven Studios' logo – under less suspicious circumstances, I'd shrug this off as no big deal, but reading the history/founding/recent activity of Double Eleven Studios gives at least myself reason to distrust their intention.

• More importantly though, there's a very particular reason why Double Eleven's involvement in the XBox releases of Goat Simulator is suspicious:

Video showing one way (arguably the easiest) to complete the 'ritual' to become a Devil Goat on the PC version of the game

Video explained:

You first find your way to the Goat Throne, to obtain a special power which allows you to summon up to 7 (or possibly more) Goat Ragdolls at a time. Then you head out to the ritual site, which is just up a short path nearby to a house which represents the game developers HQ with signage reading "Coffee Stain Studios", and then use your newly gained summoning power to appease the ritual using summoned goats (no humans required).

While reading through the comments to this video, I discovered many people saying that they can only summon 4 Goat Ragdolls. As it turns out, someone replied to one of these complaints by informing them that the summoning ability was changed for the XBox releases to only summon up to 4 Goat Ragdolls, thus creating a requirement for the sacrifice of at least one human.

Therefore, the element of human sacrifice was not originally a requirement of the 'ritual' (though it appears that the Goat Ragdolls and human subjects are interchangeable on all platforms), but was actually introduced as an unavoidable requirement for the XBox versions (published by Double Eleven Studios) and likely the subsequent, inexplicably PG-rated mobile app versions (which were published by the original developers, Coffee Stain Studios).

All in all, I'd go ahead and agree that this game, like Outer Wilds, reeks of industry manipulation (potentially even serving to help launder money) and attempts to, on some level or another, mess with people through questionable content.

On the grounds of industry manipulation, there are many notable tangents worth digging into via the wiki pages for Goat Simulator, Coffee Stain Studios and Double Eleven Studios, but I'll leave that part up to those interested for now. Follow the money as they say (and corporate hierarchy/history).

@Vindicator