Almost 40yrs ago, I was at university in Sheffield and travelled to Brum to meet my then girlfriend (and to watch us at Villa). I arrived earlier than expected at New St, so popped into WH Smiths in the station to kill some time. There, I spotted a book by Simon Inglis... Football grounds of England and Wales. I was a skint student, but after a brief flick through the pages had to have it. In it he briefly explained sightline geometry and gave fairly indepth descriptions and histories of all of the league grounds in England and Wales... with Goodison featuring very strongly in the history of stadium design and his hero Archibald Leitch. I couldn't put it down and was even reading at half-time at Villa Park. I was fascinated by the whole subject area of how stadia worked and the maths behind sightline quality etc.
Many years later I sightline surveyed Goodison (about 25yrs ago) and have the drawings somewhere. From memory, I think it's about 11-12m for the front row of the Park end to the goal line, and about 8m for the Gwladys St. As I say, I need to check those for accuracy, but it's barely a perceptible difference between the 2 on TV. However, the difference in quality of view from each stand is massive. I also surveyed a few dozen stands at various other grounds because I wanted to get a proper idea of what the modern prescribed c-values (C90,C60 etc) meant in the real world for existing stands, old and new. I soon discovered that these almost arbitrary parameters meant slightly different things for side and end stands, different positions within those stands and across different tiers etc. The Top balcony for instance has very low c-values but few would argue that it doesn't provide a great view of the match.... so there is wiggle room for if a stand is a side stand and if it is elevated. However, for goal stands, the goal line is a far more important focal point, requiring greater clarity of view for everyone in it. So any drive towards minimising that distance to the front row always has to measured against that.