Along with a broad restructuring and layoffs plan, Borland has formally announced the creation of the "DevCo" division (formally Developer Tools Group), the business on sale. The relevant info is here (emphasis is mine):

"Borland announced on February 8, 2006 the intention to divest its Integrated Developer Environment (IDE) product lines. Nigel Brown, previously vice president of Borland EMEA, has been appointed general manager of Borland's internally formed Developer Tools Group. This group now consists of approximately 180 Borland employees, with sales, marketing and product teams working independently within the Company. The divesture process is proceeding according to schedule and attracting a strong number of qualified bidders. Borland is working to have a buyer identified within the next several months."

The company is not doing very well, as one might have anticiapted, and sales in the IDE area have slowed but are far from being flat. The DevCo could certainly have an interesting budget for a "small" startup-like company. As David I puts at the end of its most recent blog post:

"There are 12 million developers around the world growing to 17 million by 2009. Developer tools (including IDEs) are a profitable, growth business."