I have no idea what happened to the Commodore IP...
After Escom AG's bankruptcy, Escom Netherlands performed a succesful MBO and continued to sell Commodore badged PC's until about 1997. They themselves went bust and the Commodore name/logo was bought by Tulip NV (amother Dutch company). They just parked the IP until about 3 or 4 years ago when they started to market various products under the commodore brand. Eventually they sold the name to another investment company who formed
Commodore Gaming to sell high spec gaming PC's under the Commodore logo.
TrevorDick