Tickling is very sexual for myself, however it all depends on the type of tickling that is happening/session if it is going to end up with an orgasm or two. ;3 Hehe
For others that I know it is also sexual for, a ticklegasm can happen quite easily. As for myself, there are 4 spots of my body that if tickled, can result in a ticklegasm without any sexual contact or direct sex. However, for some sexual contact is needed while being tickled to reach a ticklegasm. I myself can ticklegasm from both giving and receiving tickles (with or without sexual contact); as it all depends on how aroused I am at the time.
I do not play with strangers or anything like that, so anyone whom I am tickling or being tickled by I am close too/have a connection with. So they would obviously know how sexual tickling is for me; and so I would hope ;3 that their ultimate goal is to make me have ticklegasm after ticklegasm. Obviously then giving back the same pleasure as they gave me. If I am the ler in this situation, then it is the same. Ticklegasms feel amazing and so I want to give them to my lee as much as possible for them to feel great too. :3
All in all to answer your question blatantly; yes it is the 'ultimate' goal. But for me, it can only be with someone whom I know/trust/have a connection with. Both giving and receiving.