We'll just keep going in circles. What you see as fitting, I do not. Our philosophy of roleplay is different. Some mechanics are abstractions but some are not. That halfling barbarian with STR 20 can carry and lift stuff just as much as the goliath.
No, they can't. Goliaths have a racial ability that basically doubles their carry capacity, so at 20 strength the Goliath is twice as capable of lifting, pulling, and carrying things as the halfling is without being far superior in raw damage dealing.
Which is, in my opinion, the ideal state. Halfling barbarian is still mechanically viable in combat while the Goliath still has a racial ability that showcases its superior, borderline supernatural strength.
Also the fact we have differing ideas on what is and is not realistic is exactly why I am right in this conversation. Tasha's rule, being an optional rule, does nothing to you or your games while giving me and my games what I want. It is literally a win/win situation and yet people are arguing against me having the option at all. Imposing their "roleplay tax" on me.