Excellent topic, my company also does technical due diligence. Even so, beyond acquisition, regarding investments we see that founders networking and promises take over technical capabilities. Not the same for pure acquisitions. Shameless plug: [1]

It would he great if the HN community could comment more about this topic beyong the Gitlab's article.

[1] Fundamental Analysis of Web3 Technologies: https://blog.coinfabrik.com/fundamental-analysis-of-web3-tec...