No, it's not. In an acquisition, you acquire the liabilities as well as the assets.

Right. But the point is, depicting this as though Tesla bought $50M in solar equipment and just left it to sit in a warehouse is misleading. In reality, Tesla bought a company which bought another company which had $50M in solar manufacturing equipment. The fact that they aren't using assets which were brought into Tesla's possession with three layers of indirection is a lot less surprising.

This was an acquisition, not an inheritance. Though maybe he would have inherited control in the fullness of time since it came from his half brothers.