It maybe, that the new company looked at the books and the $160 million paid to shut down production bought a whole year worth of parts (paid for by Daimler), so the cost of production may be close to zero (just assembly) and it allows them to have a 2 seat sports car in lineup without major tooling - demon or firepower.

Just a guess but the new guys are pretty smart and they must believe it is a low risk, high reward option to restart production.