Well, the Allspark never takes life so it must have a higher reason for turning Goya into materials.
Then again the Allspark is known for being a troll sometimes so...
Fubuki [ Transformable]
Special Destroyers: Ship #1
TRANSFLEETGIRLS
[The Story So Far] I'm Fubuki! A completely ordinary Special Destroyers First Ship fleet-girl! One day, I touched a furniture box I'd never seen before (which I later found was the All-Spark) that I-58-chan had brought back from an expedition, and I became able to transform! Through its influence, my other teammates and even the Abyssal Fleet have also become able to change into all sorts of things...so what's going to become of me nowww!? On top of that, Goya transformed into materials.