I'm not exactly certain about the intent of this section.

Does this mean service heads and goosenecks in service entrance cables or does it mean service heads in service entrance cables and goosenecks in service entrance cables?

Or simply, does this section apply to service heads on raceways or to service entrance cables only?

I would have to say,

it applies to:
1. Service heads
2. Goosenecks in service entrance cables.

Read (C) again - 230.54(C) Service Heads Above Service-Drop Attachment

It applies to the location of the service head in all installations, raceways as well as SE cables.

Type SE cable may be installed without a service head, shaped in a gooseneck, and installed below the service drop.

Than there is an exception to the location.