I don't get it.
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Goat is both an animal that likes salt, and an acronym for greatest of all time (in sports).
I don't understand the torture thing, but I think the comment is joking that "bringing in the goat" would mean bringing in LeBron, because he is the G.O.A.T. (greatest of all time)
Edit: found an explanation: https://knowyourmeme.com/editorials/guides/what-does-the-salt-water-goat-torture-two-sentence-horror-story-mean-the-viral-reddit-post-explained
TL;DR goats(the animal) have rough tongues that may rip skin off and could be used as a form of torture.
Betting against LeBron has caused me financial and emotional damage.
A painting at the Rothenburg criminal museum, depicting criminals placed in stocks. The town people would tickle them and put salt on their feet so goats would lick the feet.
--Wiki, Tickle Torture describing painting at “Rothenburg Torture Museum”