[wil421]

It’s the same company if the same executives, managers, salaried and union employees are still there.

Did they rehire everyone and start their plants from scratch when the legal entity changed?

[maxerickson]

You can read about it:

https://en.wikipedia.org/wiki/General_Motors_Chapter_11_reor...

The new company had ~23,000 less people (I think many of those jobs were sold to other companies).

[coliveira]

Just because a company reduced its workforce it doesn't mean it is a different one.

[chrischen]

I'd say it's the same company if the same stock holders exist.