The real question is, what do you think goodwill is? How do you define goodwill. I cannot speak for MICKY D, or DF and exactly how they arrive at their respective numbers, but they do not pick them out of the air.
For example, when Philip Morris acquired Kraft Inc. for $12.9 billion in 1988, the fair value of the Krafts assets was only $1.3 billion. The difference , a staggering $11.6 billion, or 90% of the purchase price was goodwill. Philip Morris has to amortize this amount in 40 years, deducting $290 million a year from earnings - about $1.25 a share.
The answer i am going to give is this. Goodwill is an accounting metric used when a company buys another company. It is the difference between real value of the acquired company, and the premium paid, ie. over paying for future earnings. That premium is goodwill. It gets amortized over set number of years.
To your question, DF has been a consolidator, that ramps up goodwill. It says we expect the future value of Alpro for example to be worth that number. Not sure what MIcky D has purchased.
Goodwill is not simply people like our hamburgs and will come back. It is a valid accounting metric.