See why that's unfair?
I'd say it's even worse given that this was their blood, sweat, and tears. An evenly applied tax would be fairer, but you're picking on the winner here and choosing for them to be dismantled. That discourages "winning". It's a very bad objective function.
The founders clearly believe they're worth more than 100B or they'd have sold out already. They have huge ambition. To cure cancers and other ailments.
It seems to me that you think the world can steer this innovation better. It's a very socialist approach. And again, I'm asking why hasn't the world solved this problem outside of capitalism? Why hasn't the WHO stepped up to the plate?
You're right that it's a socialist approach. I don't know why the WHO hasn't bought them if they can. As I've said several times, they should and I hope they do.
But also, in any discussion of "why doesn't X buy Moderna", a natural follow-up is "wait why doesn't Moderna just do this on their own if they can". Not an expert in hostile takeovers, but I'm pretty sure it would be a lot easier and more efficient for Moderna to just save the world themselves rather than wait for someone to acquire them and force them to do it.