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Larian themselves were arguing with Twitter warriors who were misinterpreting this and saying it wasn't what Xbox meant, it's that they (Xbox) meant it came to PlayStation first and Xbox second. Christ it wasn't that hard to understand. Larian also got a bunch of shit from Sony Twitter warriors who were mad at Larian for "defending" Xbox over the wording in an internal document.
Xbox never made any offer to Larian either, these were all internal estimations of what it would cost if they were to make an offer, as any company would do, they look at multiple possibilities, work out the costs and then decide on whether to move forward. Just because there was dozens of studios listed in their acquisition sheet, doesn't mean every single one was given an offer!
Even Larian themselves said the offer was probably a reasonable one to come up with at the time considering even they were shocked by how well BG3 sold, the sales were a surprise to most people, including Larian who have straight up said that they expected way, way less players but apparently fuck Xbox for that but lets ignore that Larian were surprised too.
And finally, if the CEO is against a model like Game Pass (which is fine) then there's not much that you can do short of offering a ridiculous amount that nobody in the world could refuse which would be an utterly stupid business approach to take, hence why we don't see stuff like COD on Game Pass until MS managed to acquire them, cause the costs outweigh the benefits.
