Unless you cut your own tree from the forest and can therefore be absolutely sure that it was NOT sprayed with some needle conservative I would not even see if they like it. Almost all trees that are bought already cut down via a commercial tree grower will have been sprayed.
My tree (cut down by us) will go to the sheep, but I know they like pine trees and have some nibbles regularly from the trees bordering their field. If goats are not used to eating pine needles I wouldn't think that introducing them to them is worthwhile...