What do you mean restart the N OLs ? Berkshire is an example off a potential candidate. The wanted to buy some of Fannie Mae's 97 billion N OLs at one point but the conservator said NO.
Lehman was an investment bank which opens their door to many more buyer or merger potential because they operated in all the financial and insurance areas.
There are buyers or candidates for mergers out there. You just have to fit their line of business and investment banking is the broadest you can get.