same => n,GotoIf($[${value1}=1 && ${value2}=2]?ctbVariableRefSuccess,1,1:ctbVariableRefFailed,1,1)
same => n,GotoIf($[${value1}=1 || ${value2}=2]?ctbVariableRefSuccess,1,1:ctbVariableRefFailed,1,1)
GoToIf only supports the values 0 and 1, and some synonyms.
However everything in $[…] is reduced to a single value before the application is invoked, so any logical operators within these brackets will be taken into consideration in determining the destination of the GoTo. (The dialplan interpreter is a macro processor and the application sees the result of that macro processing.)