I could see a faint possibility where 3rd Rail could pick up the former S Helper tooling, but it's probably a pipe dream.
Most of you would disagree, but I believe it would actually make more sense for a entrepreneur to bring out a line of TT scale trains from scratch than to buy the S Helper line from MTH. There would be a much bigger potential market, and all of the scale-Hi-Rail silliness would be avoided--everything could be made scale, state of the art, and run on scale railed (Code 65 or 70) track.
Jeff C