SilverFalcon and I have a very similar view on that topic. In my approach, the main point of the very ambitious goal is to give the path. Attaining it is somewhat secondary and sometime not really wanted because you may not know what to do with what you get from reaching the very ambitious goal. The modest goals are part of the path and are usually close the limit of our abilities (so the goals are less modest than in option A but not very ambitious). This time, the main point of those modest goal is to reach them since it is signal that we're going forward, that things are done.