This does however fly in the face of the usual logic in football.
"The only way to make a small fortune in football is to start with a large one."
With the plans that have been stated/proposed, stadium refurbishment, european football, rebuild training facilites etc, the chances of doing all that while turning a profit or getting something worth more afterwards in relation to the funds put in would be extremely improbable.
Yes, it is more then possible that Markus Liebherr's intent was purely financially driven... but equally it could have been a final hurrah from a dying billionaire. We will never know for sure.