I am not a CPA, but I don't think a company can sell off the tax credits - if an acquirer buys the whole thing, as APT did with FROZ, they get any tax loss carry-forwards but I don't think they can be peeled off separately.
Otherwise it would happen all the time in the penny space and everyone would see this immediately.
I guess I just answered my own doubts - now I am SURE the tax credits can not be sold separately. :)
If I could afford to buy all of them, I would not need to buy any of them and I sure wouldn't be spending time on the message boards!