@Bearman
Unless you think the acquirer is going to be paying a premium in recognition of that "goodwill"- then it is neither here nor there. As you say, it is purely an
accounting reality.
But if you recognise it as merely "simple accounting" - why should the acquirer (who will be pretty smart, and very likely smarter than you or I) put any value on a "simple accounting" entry.
In short, that goodwill is intangible in the truest sense - ie, it really is nothing.