Why is a party foreclosing a tax lien now offering to buy?

[Shawn Abadie]

Just got a notice today from a business partner of the lein holder, who filed intent to foreclose about 6 weeks back.  The property is vacant land in Yavapai County, fairly difficult to access, not much development / improvement going on nearby.  It's been held by a corporation for about 11 years, and they stopped paying the taxes on it about 4 years ago.  

The letter received states that "instead of obtaining a judgement and receiving the property that way, it might be better for all parties to mediate a purchase", where the back taxes and everything else is paid by buyer and seller received a nominal sum ($2500).

Question is:  Why would someone offer this if they are already on their way to obtaining the property through the lien foreclosure process?

Thanks.