Ha! Well, that's a matter of interpretation. The current SGI is actually a company formerly known as Rackable Systems.
They acquired what was left of Silicon Graphics, Inc in 2009 and decided to use their name (changing the Inc to International), presumably because it was a stronger brand.The same thing happened with Cray. The original Cray was actually bought by the original SGI in 1996. Tera Computer Company then bought the remnants from SGI in 2000 and likewise took on the identity of their acquisition.
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