€100 million is not that hard to come by for transactions when there is already pretty well known cash flow. And the whole amount need not be fronted by one party in order to access financing for a big chunk of the capital needed.

Keep in mind, if you’re sitting on a lot of unrealized capital gains, lending or even investing in a risky transaction is a lot less risky than it is for the average person who lacks the ability to deduct huge loses against hitherto unrealized much huger capital gains.