The court does not determine the purchase price, that’s in the SPA. The court only determines “Incidental Damages” and what that offset will be. Has nothing at all to do with the “Specific Performance” remedy for the breach of contract which has already been adjudicated in GDSIs favor ( Default Judgement).
Conflating the two is a mistake.
The judge could decide no award on Incidental Damages, Specific Performance would still be enforced. There is no debate on the remedy for the Default Judgement for Breach, the remedy sought was Specific Performance. Incidental Damages to Specific Performance is a separate issue.