Edit: nvm, see replies

"Acquiring" is often synonymous with "merger". Technically the surviving company acquires the other, but effectively it's a merger. Not always, but it's not uncommon to see two weaker companies merge in a competitive landscape to survive. It also counts as a liquidity event allowing employees some financial levers.

But these seem to be two well-funded companies? I.e. both with $100M+ funding within the last 12 months

> How does this transaction make sense?

The fact that it doesn't make sense with those numbers almost surely indicates those numbers are misleading.

> Google paid a $2.4 billion licensing fee

This is the reported number for licensing and compensation, but who knows what the terms really were.

> Cognition’s valuation is $4 billion

Doubtful

They probably got what got left of it in a cashless deal. Basically, the shareholders got to exchange X shares in a fatally wounded company into Y shares in a still-alive startup. The economic sense depends on the ratio between X and Y, but if the board was close to panicking due to recent events, Cognition probably got a good deal.

I think google is buying windsurf, they are leaving 100% of assets and some employees, and windsurf is buying that 100m in assets + taking the leftover employee liability.

Microsoft poached the talent, devin Co. Picks up the scraps