Ask HN: What technical due diligence should be performed before M&A?

Hi HN, I'm a CTO tasked with performing a technical due diligence on tech company my employer is planning to acquire. A HN search led me to the link below. Would appreciate any other advice the HN hive-mind can provide. Cheers.

https://decodingvc.gitbooks.io/p9-startup-tech-due-diligence-calculator/content/section1-assessment.html