Counter-example:

perl -le"goto loop; $x=0; if( $x ){  for(;;){ loop: print 'hi' } }"
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Update: Ah, you did say foreach

>perl -le"goto loop; $x=0; if( $x ){  for(1){ loop: print 'hi' } }"
Can't "goto" into the middle of a foreach loop at -e line 1.
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Mind you, it's not really related to stack frames. Any required frame is created by goto. Since it's an explicit check for OP_ENTERITER, it appears more of a question of there not being any sensible way of initialising the iterator of the iterated loop into which you are jumping.

/* push wanted frames */

if (*enterops && enterops[1]) {
    OP * const oldop = PL_op;
    ix = enterops[1]->op_type == OP_ENTER && in_block ? 2 : 1;
    for (; enterops[ix]; ix++) {
        PL_op = enterops[ix];
        /* Eventually we may want to stack the needed arguments
         * for each op.  For now, we punt on the hard ones. */
        if (PL_op->op_type == OP_ENTERITER)
            DIE(aTHX_ "Can't \"goto\" into the middle of a foreach loo
+p");
        CALL_FPTR(PL_op->op_ppaddr)(aTHX);
    }
    PL_op = oldop;
}
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Update: Improved phrasing of last paragraph and added supporting code.