I wasn't thinking about a few focused features or integrations, but more generally. i.e non product things like sales and license packaging and son on.
If an acquisition has to make sense there should be a clear path to monetize it, for IBM core or its HashiCorp unit or any other buyer that will not just be through some light integrations alone, they can achieved with partnerships after all you don't need to buy the organization for it.
GitLab supports storing the Terraform state and includes Terraform templates however they are moving to OpenTofu in 18.x [2]
1. https://docs.gitlab.com/ee/ci/secrets/hashicorp_vault.html 2. https://docs.gitlab.com/ee/update/deprecations.html