EV Bridge items and purchase price (SPA)

Why is this such an area of debate for buyer/seller, given the buyer will pay the EV regardless of how it is split as determined by equity price and Net debt. E.g. buyer wants to identify item X as a liab, because that reduces Equity price (EV - ND)

Is it because in the event the buyer pays excessively for equity price (the amount actually received by the seller) it may end up litearlly realising it has outstanding debt/liability balances to pay off, which come at an extra expense and therefore essentially they have to pay more?

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