Since there's only one texture for the goat's ears, the UVs should be mirrored on one side.
Otherwise any kind of detailed texture will look wrong as in my resource pack image (attached below).
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Comments 8
May relate to MC-130026.
@Orbic
Each leg has a unique texture.
Both horns use the same UVs and are not mirrored.
Arguably they should be, but it is less of a problem that the non-mirrored ears.
Can confirm in 21w14a.