It was fairly clear at the time that the main business plan for Be was "get good enough on Power PC so that Apple acquires us to retire System 9 and move to a decent OS". All ex-Apple people, Apple H/W stack, etc. It was a decent plan, only Apple chose to buy NeXT instead, which also came with Steve Jobs, not Jean Louis Gassee --and was a better OS as well. Worked out for them.
> In 1996, Be Incorporated got a major opportunity. They had a chance to sell the company and BeOS to Apple, which at the time was looking to replace its old Mac OS. However, according to Welcome to Low End Mac, Be Incorporated was looking to sell the company for $300 million.
Be had their chance to sell to Apple, but was asking for too much and ended up selling for far less.
> In September 2003, The New York Times reported that Microsoft and Be Incorporated settled this case. Microsoft agreed to pay $23.3 million to the company but did not admit to any wrongdoing.