"Price is what you pay. Value is what you get."
Technical due diligence provides you the insights about the software, the processes and the team you are buying. An independent evaluation gives you an unbiased assessment and does not expose you to intellectual property risks if the deal will not be done.
The value is what you get seen from your perspective, which means a due diligence must be done with the integration of the acquired software into your technology and processes in mind.