If you are interested in what kind of company gets acquired for big bucks with a tiny product, can I say "micro product"?, and with few staff... look no further than Tegic, and their T9 product. 30 staff, ~$630M acquisition (today's dollars), back in 1999. I'd love to know how many LOC it was. I'd imagine it would still hold some kind of record for most $ per LOC.