Ann: New York Gigafactory Progress, page-52

You can twist it the way you like. It was stated in the announcement on 23 Feb 2018 that the previous company had invested over $200 m to set up.

"Details of the Acquisition
The purchase price of the plant equipment and raw materials was US$5 Million with over US$200 Million invested by the previous owner."

This is indicating what the cost of goods and set up was for new equipment. What's it worth? Whatever someone is prepared to pay for it.

Whatever way you want to look at it, the purchase was a massive saving compared to purchasing new equipment.