Agree on this, its really not the innovative tooling (although could be if you're ahead by many years or have already the best minds in your company with an on-

Agree on this, its really not the innovative tooling (although could be if you're ahead by many years or have already the best minds in your company with an on-the-way revolutionary product) but really the customers/distribution and existing relationships the acquirer is looking for. Simply put, a technology advantage is still hard to really to quantify in business or acquisition strategy unless it already has a large amount of users or a huge advantage over building it yourself.