That's no more of an explaination than your first post...

http://brandirectory.com/profile/xbox

Currently has an enterprise value of 22 billion. 

I think in actuality if something like this were to happen it would be more like MS "staking" Nintendo in the console business. Saves them the effort/resources/headaches of having the be in the console space all the time but could assure them of having a "friendly ally" in the console space to further their own self interests.

The main threat and the main reason for XBox's existence (that is MS' fear of a Sony OS future) has never and will never come to pass. But MS never entered the gaming business because they cared two craps about the peanut sized profits that come from the gaming industry, so if Sony is really of no threat to them in the broader scheme ... why keep sinking billions into a division that looks like its back to chasing Sony from a distant no.2 spot again.

Ninty is losing money now, but are not in dire financial straits. They are even buying back 20% of their stock. Same reasons you will never see Mario on a smartphone.They don't need to. Yes they would make more money but youre at the mercy of others. And thats not in their culture, good or bad.They would rather branch off into other non gaming things.

I don't think Nintendo would accept any deal where they don't have control over the console, but if MS said "hey we're tired of making consoles, how about instead of pointlessly fighting, we help you out?", I think in that scenario Nintendo might bite. 

I believe the actual time line of MS' entrance into the game business went like this:

MS offered Sony a chance to put Windows on the Playstation. Sony refused.

MS then offered Nintendo the same deal. Nintendo said no.

MS then offered to buy Nintendo for $25 billion. Nintendo considered this but eventually declined.

It was only after that that that that the XBox project got a full greenlight to go.

So who knows, if Nintendo back then had said yes to Windows on the GameCube or a Windows kernel, much like the Dreamcast had, the XBox probably wouldn't even exist.

The funny thing is Bill Gates after all that was not happy with the XBox console because it didn't actually run Windows either, lol. 

Wouldnt' "Brand Value" be more representive of how much Xbox is actually worth?

Edit: Enterprise value is the total value of all of the brands assests, which doesn't mean if it were to be sold it would be worth that much.

Edit 2: Using Enterprise value, Xbox is worth nearly as much as Porsche.

The guy who wrote this for Forbes has a terrible idea about Nintendo buying Xbox but the reasoning behind it is pretty accurate.

-There is no money in console sales. That's the reality. PS4 could sell 100 million consoles but if Sony's 1st party software sells like garbage like it did on PS3, it will end up costing Sony money. Nintendo on the other hand was able to pull a profit on the Gamecube because of high 1st party sales. Same goes for Wii U. They could end up selling only 30 million consoles but if Mario Kart and Smash Bros sell 10 million each (1.2 billion dollars), along with some other strong 4+ million sellers like DK, Animal Crossing, and Zelda, they will do just fine. That being said Microsoft has a few options.

1. Keep trying to push consoles (highly doubt this will happen.)
2. Become a 3rd party developer (Profit margin on AAA titles is getting very small. Square needed 4 million Tomb Raider sales just to break even for example.)
3. Sell the Xbox brand (I doubt anyone would take the risk, maybe Amazon.)
4. Sell their individual IP's. (This could happen as well. I could see Nintendo buying Rare back just to get Banjo Kazooie, Original game rights, and Conker.)

Well he went full retard and you can't win going full retard.  Anyway the article is full of fail.  On top of that Nintendo got their own problem its called the Wii U its in worse shape then the X1 and the XBox division.

The article is saying that it would be benificial to both Nintendo and Microsoft if they gave the Xbox brand to Nintendo. Although I don't totally agree with that being the best course of action the information is all sound.