Anything with a settlement value is for all intents and purposes considered "an asset".
Here's an example or two that aren't specific to our case, but show such claims are in fact considered assets of the bk estate...
Because workers’ comp claims have settlement value, these claims are considered assets for bankruptcy purposes and you and your bankruptcy lawyer need to be able to make a strong argument that your on-the-job injury claim is an exempt asset, protected from creditors and the Chapter 7 trustee.
Failing to advise that if plaintiff filed bankruptcy during the pendency of the wrongful discharge claim, the claim would be an asset of the bankruptcy estate to be controlled, acted on and finalized by the bankruptcy trustee...
I had many more specific examples back in the day... but I've been through 4 hard drives in the past year and I lost the bulk of my research/bookmarks. So that's all I could dig up in a few minutes. Maybe someone else that cares to look can find better examples to show the others that it is in fact the way this works.
If someone were to buy out WMI, they'd been able to carry out the litigation... So it's not tangible like a house, but it is property of the estate.
I don't trust everything Bopfan says as gospel, but from what I've found... it very much syncs up here and I'd like to think it would be difficult to justify to a judge what the rush is to wipe out equity with billions upon billions upon billions of claims pending.
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