The goal line is over/under with the Asian handicap's refund machinery. Whole lines (3.0) push when the total lands exactly; split lines (2.5/3.0) settle half the stake on each component; half lines (2.5) behave like the classic market.
The refunds cost odds: over 2.5/3.0 pays less than over 2.5 because part of your downside was removed. Whether that trade is worth it is a pricing question, and split lines are where books hide their most uneven prices — compare against the plain line before taking one.
Over 2.75 (that is 2.5/3.0 split) with £10: match ends 3–1 — both halves win. Ends 3–0... total 3: the 2.5 half wins, the 3.0 half pushes → collect on £5, refund £5. Ends 2–0: both halves lose. The 'quarter line' is just those two bets stapled together.