You should try to be realistic. Capcom and Konami are not happening, I actually see these two merging down the line eventually. SquareEnix, extremely unlikely, SCE can buy more shares of SE, there's a bunch of shares that are on public trust funds on Japanese banks, so if SCE wants to pay a premium, they can raise their shares on the company from 8% to about 30-35% or so, this is still an extremely unlikely option.
Atlus and L5 are the only viable ones but still extremely unlikey. L5 is HUGE now with IE, Layton, NiNoKuni, ROID and other stuff that they OWN. SCE would probably have to pay 1 trillion Yen for the company, an investment that I feel is not worth it and just a waste of money. Plus there's no telling if the staff actually would want that. Atlus just became a subsidiary of Index Holdings, so SCE would have to deal with them if they wanted to get Atlus, which is just as unlikely.
These are more viable options:
Sucker Punch - loves Sony and Sony loves them. I'm actually surprised this hasn't happened yet. Only possible reason might be because Nate Fox and company want to be independent - but that doesn't seem likely from the latest interviews, so don't be surprised if this acquisition happens!
Ready at Dawn - Best PSP developers by far and they have the best engine for the PSP. Don't be surprised if Sony buys them to develop games for PSP2.
High Impact Games - same as RaD, but to a lesser extent
Insomniac Games - maybe after their multiplatform game, if it's a hit, SCE will make them an offer they can't refuse.
Quantic Dreams - Did an excellent game, SCE would probably need to see more from them or get them at a bargain before pulling the trigger.
Clap Hanz - Incredibly they're independent, would be a good purchase at a relatively cheap price.
From Software/MediaVision/Other smaller indie JP developer - SCEJ actually needs this but they don't seem to "get it" like SCEA and SCEE
