Only politically. They are vassals of Mandos, and are kings of eagles. It's likely they levied taxes on their mortal avian subjects and conducted diplomacy with other nobility.
The comedic implication is that the giant eagles are natural predators of goblins and, more importantly, hobbits. And might be inclined to a mid-flight snack.
Well they might easily see goblins yeah, that's probably why they hide from them.
But they're sentient and hobbits are the friends. Like I've never thought about eating a dog despite me eating pig all the time, and the difference isn't much more than between a goblin and a hobbit.