The mergers and acquisitions world sprinkles potential deals with a bit of pixie dust called synergy. Synergy is neither rational, functional, nor logical.
If HR used the word synergy in an accounting meeting? Laughed out of the room. If HR or human capital used the word synergy in a corporate finance discussion? The time value of money, that is rational. What will it cost? What return will it realize? When will it realize that return? All rational.
Synergy? Synergy is more a pagan fairy than rational way to make a deal.