Edit: I had written a short piece of text which I accidentally deleted. I think it is a terrible work of art for a number of reasons: It is tacky and ostentantious. It looks like it was commisioned by Posh and Becks. The plinth is ridiculous and at odds with the minimal look of the tank itself. The use of gold instead of his trademark white frame is equally jarring. It comes off as a forced attempt to merge a recognisably Hirst style which expensive materials in order to increase the value and desireability of the work.
The piece called "The Golden Calf" is the most expensive of the works that Damien Hirst is sending straight to auction. I believe he is doing this purely for the money despite the fact that he is already one of the richest artists ever. If he cares about the work then why not put them on exhibit before selling them. The works lack artistic integrity and resemble cheesy parodies of his earlier works - a unciorn in formaldihyde for example.
I believe he has lost any of the original integrity, sincerity or artistic merit that may have been present in his earlier works. Back in the ninties cutting a cow in half and suspending it in formaldehyde was a major challenge and took along time to achieve. He now has the resources to make a work art like this effortlessly - there is no challenge and Hirst has ceased to challenge himself. He has become a spent creative force or an absolute cynic but probably both.