Goldman contradicts itself

GS yesterday downgrades MSFT, a dow component to neutral and a 22 target. At the same time Abbey J Cohen comes on CNBC and says the SP will trade 1200 by year end .Either there stupid or lying. One or the other, and I don't think there stupid. Its a direct contradiction imo to say 1200 sp and lower prices on MSFT at 22. we will give a updated quarterly report on our opinion on GS at year end.