The rule governing roughing the passer applied here and it doesn't mention the LOS. It's all about if Goff "clearly became a runner" which I believe he did as he took about 5 steps with the ball tucked like a runner after escaping Micah the first time. You can rush for a gain, no gain or for negative yardage. At the time, they ruled it a rush and no sack but changed it later. Judgment call by the reviewers.
(3) When a quarterback retreats to pass, but brings the ball down and begins to advance as a runner, he no longer
has roughing-the-passer protection, even when his path of advance is within the pocket.
(4) When a quarterback retreats to pass, and moves in an attempt to avoid the pass rush, even if he is moving
forward in the pocket he has roughing-the-passer protection until he clearly becomes a runner.