VW has not been a serious short term target for the MVTG fuel cell, and thus not a loss. The E-Bike, E-motorcycle and small portable power supplies have been and are the short term MVTG-MRFC fuel cell market target, short term being 1-2 years. All MVTG needs in the car market, is one partner, like Toyota, who would be a far beter partner then VW. VW from what I read has been partnered with Ballard for years and mearly bought out the Ballard share of the partnership IP.
The important item you seem to have missed is the value of the IP that VW put on old tech Ballard fuel cell IP!!!!! That news helps value to MVTG investors/shareholders the superior MVTG MRFC-fuel cell IP, and value it at a much higher price than 80 million dollars, more into the billion dollar world wide value as the VW buy was no doubt limited in geography and to only VW vehicles, non exclusive.
The fact that Ballard is selling off that IP to VW, tells me that Ballard may be seriously considering a partnership with MVTG and a deal to move Ballard into the future, SUPERIOR, MVTG-MRFC fuel cells.