If you want to make money you always sell when you're at peak, and have the promise of more revenue to come. That increases your value exponentially compared to selling when you're on the way down (and potentially struggling to even find a buyer). Microsoft would absolutely be interested in a PC RPG developer, because those games can be ported to the Xbox platform - especially since they are adding mouse and keyboard support to their API for developers to use if they wish. Also, Microsoft would be interested in adding any successful IP to their stable at this point - they want to build that moving forward and - more importantly - deny those properties to Sony. They know the lack of exclusives was their main problem this gen, and they're looking to change that. That's the whole reason they've been buying so many studios.