The part that seems dangerous to Twitter is not the go/no-go part of Elon Musk's offer , but the possible shareholder and advertising related lawsuits that may arise.
Representing bot activity as less than 5% but using a sample size of 100, when you are claiming millions of active accounts, can't easily be seen as honest. Since statistics which Twitter is expected to know as a matter of their duty to shareholders , makes it plain that the sample size is too small.
Too many bots = shareholders were misled as to true number of active accounts.
Too many bots = advertisers were misled as to potential reach.
Representing bot activity as less than 5% but using a sample size of 100, when you are claiming millions of active accounts, can't easily be seen as honest. Since statistics which Twitter is expected to know as a matter of their duty to shareholders , makes it plain that the sample size is too small.
Too many bots = shareholders were misled as to true number of active accounts.
Too many bots = advertisers were misled as to potential reach.