What happens in the situation where a player with some goats saved up bids for a goat building tile, wins it and then realises he cannot pay for it (not enough stone/wood/luxury goods and no money to mortgage the tile with)? Does the tile still count as "acquired" for the purposes of converting his other goats, or is it discarded immediately and no goat conversion can take place? The Goat Expansion rules talk about acquiring a tile but I couldn't find a reference to that precise term in the base game rules.
Seems to me the base rule would apply, if you don't have a coin to mortgage a tile, it's discarded back to the box, and no benefit is gained.
You only get a benefit once a tile has been placed into your personal area legally.