Goldsworthy is discussing the post-Marian army there - he's simply speculating that the word cohort might have been for a temporary formation in Polybian times. He says: "It may be that cohort was the term employed for any temporary unit larger than a maniple but smaller than a legion."
In his discussion of the Polybian army, Goldsworthy quite properly mentions the cohort only as a subdivision of an ala of Italian allies.
In his very detailed discussion of the organization of the Roman legion, Polybius entirely ignores the organization of the Italian allies. He uses a remarkable number of greek words for the Roman maniple: τάγμα, σπεῖραν, σημαίαν, and the very generic μέρη, while legion is usually just στρατόπεδον. Not coincidently, Polybius never uses his word for cohort (κοόρτις) in this section. In fact, the word is found only twice in the whole of his Histories. The reason is that during this period, the Romans used the word cohort (cohors) to refer to a unit of Italian allies, not of legionaries.
The first mention of the word is applied to the leading group of soldiers on the far right (and left) who begin the manuever from line into column at the battle of Ilipa. The far right and left were of course where the Italian allies were positioned, and the extraordinarii would have occupied the far right.
The second mention takes place during a small battle with Iberians, immediately after Scipio had suppressed a legion that had mutinied. The only heavy infantry mentioned are four cohorts, implying that Scipio did not wish place his recently disloyal legionaries in combat.
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