Ann: Preliminary Final Report, page-52

The amount overpaid is the amount you paid over book value. That's what I mean by "overpaid". Yes, this will include things like brand, IP, and so on. But the point from those quotes you've copied and pasted is whether those things "provide real value". If they don't, then the impairment test will result in those amounts eventually being written down/off. Take a look at Spenda's report (SPX) issued today as a good example. They went on an acquisition spree last year (acquiring other companies via issuing scrip, not paying cash) and they just had to book an impairment of -$41M, which took their FY22 loss to -$50M. Ouch.

Ironically your Warren Buffett quote actually shows what the problem will be with DW8's acquisitions, in my view:

“Businesses logically are worth far more than net tangible assets when they can be expected to produce earnings on such assets considerably in excess of market rates of return. The capitalized value of this excess return is economic goodwill.”