I may be late to the MTH/Atlas deal specifics, but the announcement might infer that MTH is not dissolving but will be doing business in the steam locomotive end of the business. Just a thought.
I don't know, but today's MTH e-newsletter says otherwise, as have previous official MTH communications:
"March 24, 2021 - M.T.H. Electric Trains will be releasing a dozen limited-edition releases of the Premier Line 4-6-2 USRA Heavy and PS-4 Pacific steam locomotives later this Summer. These unique releases are part of a series of products representing the last M.T.H. production runs as the company concludes its 41-year history. Each of these offerings is expected to arrive in September 2021."
Again, I have no inside information, but it seems we'll soon hear more from MTH about the disposition of the tooling for the Premier steam engines as well as the RailKing product line. Personally, I'm very pleased with the transactions announced so far--this one with Atlas and the previous one with ScaleTrains--and I'm hopeful about the remaining transaction(s).