A book is like a list. Most schools have what is known as a "
Dean's List" for the "
best" students. West Point is a traditional engineering school and the top of the class are called the engineers.
At
West Point, those cadets near the bottom of the class, the "
goats", often referred to being on the "
Dean's Other List". It appears that, since the Naval Academy midshipman are known as "
goats", the idea was that the West Point cadets at the bottom of the class were on par with any of the Naval Academy midshipman.
The reference to "
goat" does not appear to be related to the parable of the sheep and goats.