gitaly's Makefile forcibly sets $GOPATH to install in _build folder ( here ). Once gitaly is built, it is expected to be in _build/bin/gitaly and copied from there.
With 8eac67a5 (golang: Prepare for future GOPATH removal, 2021-02-26) the env.sh sets GOBIN, to its own $GOPATH/bin
Since gitaly's build does not set $GOBIN, even if it overrides $GOPATH, the final bin/gitaly is not in $GOPATH/bin/gitaly (with $GOPATH from Makefile), but in $GOBIN/gitaly (with $GOBIN from env.sh)
To prevent this, unset $GOBIN before running make, which keeps the old behavior of only using the $GOPATH from the Makefile