Rather than debate, here's an example of replacing goto's with a nested function:

https://github.com/dlang/dmd/pull/6656/files

I guess it's a matter of taste, but I often (not always) prefer less return statements in a function with gotos to error handling/cleanup code. Especially in kernel mode drivers.

Check the asm code generated by your compiler - it may optimize multiple returns into one.

Not performance or code size I'm concerned, it's mainly about correctness. Stuff like input validation and releasing a spinlock in kernel code.