Yeah, but according to the filing, Matt had Automattic transfer the ownership of the trademarks to the foundation, they had the foundation grant the exclusive licence back to Automattic.
If those trademarks are asserted to be worth billions, there are presumably reporting and tax obligations for both the ownership transfer and the licence grant agreement.
Automattic: Owns the commercial right to use and sell the license
This is done because the WordPress Foundation is non-profit. The legal intricacies of this have been worked out a long time ago. You want to use the WordPress license? Then you'll have to buy it from Automattic.
If those trademarks are asserted to be worth billions, there are presumably reporting and tax obligations for both the ownership transfer and the licence grant agreement.