What kind of offers are these people had to line up for???

If I remember very well about 8 years ago Njiraiini boys went calling to nakumatt claiming they owed them taxes running into billions of kshs. The details of the plan that they struck out on paying are not known.
I think what we are witnessing now, like someone said, is an escape route to avoid KRA's door knocks for the hundreds if not billions of taxes that still remains unpaid.
I can guarantee you one thing for sure...that the money is being siphoned out of the country into offshore accounts. Some forensic audits needs to be done on nakumatts local bank accounts of the nakumatt owners and the company.

Tuskys also owe suppliers billions. Even Coca-Cola had threatened to stop supplying sodas.

Hii hapo cannot thrive in Kibera and Kisumu Citeh...how do you expect the residents to pronounce the name?

I think it has more to do with governance and management challenges. Remember most of these started as small shops in Nakuru. Over time they have grown and founder owners died. With succession in play, the incoming new owners might not have the patience to study implications of expansion and most importantly how to manage cashflows (not just calling in and taking cash for personal reasons but rather devising a dividend payment policy).