Those things are true, but not really the point. 1) The entire issue here is about international revenue not US revenue. 2) Your second point is true but this

Those things are true, but not really the point. 1) The entire issue here is about international revenue not US revenue. 2) Your second point is true but this IP was then sold to a subsidiary. The dispute is about the price paid in this sale, not about the origin of the IP.