For one, the Twitter trademark which he recently transferred to X, Inc. I’m sure they have other things like patents which could be considered assets, a huge ad customer list, and a lot of data.
As far as the legal consequences of doing that, I’m not a massive douchebag from South Africa to go bought Twitter, so don’t ask me. The idea that a billionaire would go to prison in the US is hilarious.
He has what, $240 billion which fluctuates constantly. If he lost $20 billion the effect on his life would be basically nothing.