In theory accepting 44B minus the current market value as a settlement is equal in value to buying it 44B (though I'm sure many large investors might prefer the cash and cash out of Twitter entirely). But yeah 5B wouldn't cut it. Though settling for 5B or 10B or something under the true worth might be worth it if Twitter thinks there's a chance they won't win.

Because there’s always the chance you lose in court, and years worth of nasty litigation is distracting and unfun.