You could make it up.
People set targets in the way they wish. If they wish to aim high only to disappoint then so be it. If they wish to aim low and be happy, that is their choice too. If they want to be realistic considering this team was hastily put together with no pre-season, expect a slow start and then improvement then that too is up to them.
If you wish to continue this pishing contest then, that too, is your choice.
FWIW my target was within 10 points off the play offs, I thought that was "realistic". It may be I underestimated how quickly AP would get us in the winning groove.