All the more reason for SAP to go on the chopping block.
So there are really two companies that can afford SAP.
IBM and Microsoft.
Since Microsoft doesn't play well outside of the microsoft world. That leaves IBM as the most obvious suitor.
Note to IBM... Look at it this way. You already have IGS consultants who know SAP and you can generate a decent practice. Not to mention that you have two platforms (Informix and DB2) that already are used by SAP clients. And you did tune DB2 to better run SAP....
Where are those activist shareholders when you need them?