Reputation (lol), contacts/customers and a platform that has been mostly proven and is up-and-running.
There may be buyers for their physical assets including computer hardware and software. That may be worth a couple million US$ at most. However, no one will want to inherit their client accounts, since they are not assets but debts. I would guess that the sum of all account balances (coins and cash that they owe to their clients) is much more than 100 million US$. Do they have that much in their bank and wallet?
I have pennies in my account. If a credible operator took over, there would be tens of thousands in it. I am not alone by a long shot. We would be trading, generating commissions and fees. We only left because we had to. There is still a big demand for an exchange other than stamp that can handle big volume. it would be a tremendous opportunity for someone who could recapitalize Gox. Recapitalization will take only a few million. Gox could be a billion dollar company if the operator got his act together.
+1
Rover was bought by BMW with massive debts and they only wanted the Mini brand. VW bought Skoda, which was considered a joke at the time. Gox is still the legacy 'headline exchange' that the media uses for the actual benchmark price when an ATH is hit.
It would be recoverable very quickly and the cash in need only be enough for sufficient liquidity and a guarantee of safe withdrawal.
I always traded there rather than Stamp until recently, even though Stamp was my first exchange.
In BTC things move so fast I think this is absolutely right - Gox would be back real fast. Imagine if money stepped in, and promised secure withdrawals.