Goggles are a "gray" area for sure, but from what I've seen and read - unless you have a spotter when using
goggles - then you're not in VLOS.
I'm not sure HOW you'd be able to "flip" the
goggles up and know the location of the drone - since all vision is reduced to what you see thru the
goggles. Sure, you may have a general idea of where the drone is, but not like when you fly without them. When I and I'd assume others fly (without
goggles) we watch the drone as it takes off and moves toward where we want to fly. We don't typically watch the screen feed till the drone is up and out and may simply take glances at the screen to see what the drone sees and determine if we want to take pics or video. You don't do that with
goggles at all from those I've seen use them. You have them on when taking off and going out - so no real "eyes" on the drone (VLOS) during flight.
Bottom line - if you want to fly with
goggles - use a spotter. Yet, as with all things drone flying - you have to make the call on all things flying and be ready to accept the consequences for your actions.