Ann: Release of Shares from Escrow, page-40

In your analogy, you'd incur a capital gain in the sum of $7.2m upon accepting shares worth $8.1m for the sale of your $900k apartment. On that, you'd pay tax on $3.6m after the 50% CGT discount assuming you've owned it more than 12 months, which is a tax bill of about $1.7m (based on top marginal rate plus levies).
If you then sell the shares today for $1.7m, congratulations! you can now pay your income tax bill and have no shares and no apartment. However, you do have a sweet $6.4m capital loss to offset against future gains.
Sounds like a great outcome right?

Was the price paid for Invigo as a proportion of SPX too high? I don't think so.
If SPX bought Invigo today for $1.7m in shares (seeing as we're apparently judging this transaction by the No. shares issued to Invigo at today's SP) and it contributed $647k in revenue in the first 6 months, then was the price paid too much? Hardly.

The price paid for Invigo was due to its early stage of operation, the technology that was being acquired (pricing in cost of developing it from scratch and time cost to do that) and the value that SPX considered Invigo could bring to the table in broadening the Spenda suite of products.

When the DW is completed and greater revenues begin to flow from the lending business I'm sure you'll keep saying that they paid too much for Invigo because they issued shares at 7c for an $8m deal value.