The thing about buying out Nintendo for 25B is that it may look like a great deal more than the liquid assets, but it also would've included all of the franchises, the development kits, and the talent. Not to mention that Nintendo's assets are always moving -- they're not just sitting on money, they're paying their staff well, expanding, and STILL making money. A very successful company with a liquid 8B in the bank is worth a hell of a lot more than that.