It’ll never be known what Atlas paid for the DCS license. And it doesn’t matter anyway. It’s a pipe dream to think prices are ever going to go down. Atlas O trains were already more costly that MTH. TMCC is older technology that Lionel abandoned for Legacy control.
For MTH to finally license DCS, I’m sure it didn’t come cheap. DCS was planned to continue on with new improvements coming. From what the Atlas video says, it seems the acquisition of MTH tooling has been in the works for a while. It’s looking more and more to me that this deal was more about Atlas getting access to the MTH factory than the tooling.