Anecdotally, I've worked at places where the due diligence process wasn't so much about determining if a course of action is good, but justifying a decision tha

Anecdotally, I've worked at places where the due diligence process wasn't so much about determining if a course of action is good, but justifying a decision that was already made. If the subscriber count and income don't mesh, just use whichever number makes the merger look better.