Twitter was trading around $30 when Covid started.
Twitter rode the Stay-At-Home spike up to $80.
In 2021, price sanity returned, and Twitter was on a clear trajectory right back to $30 - or lower.
If Musk had been patient, he could have bought the whole company for $35 a share.
If there is inaccuracy in Twitter disclosures, I suspect the deal is subject to re-negotiation.