There's talk about this sort of stuff every friggin' year, about either Atari or Sega.
Gameplay footage or bust, because Atari's deader than Sega. It exists only as a brand name jointly held by a number of companies worldwide.
I know because I was there. I watched it die as it sank beneath the waves until the bubbles stopped.
And even if this were true, it's not really Atari. It would be a new company that shares a brand but almost no key personnel.
This may be branded as Atari, but there is no Atari. Not anymore. The last vestiges of classic Atari was washed away with the failure of the Jaguar and the resulting fire sale of the company's brand and assets in 1996. The current holder of the Atari name is a
French Holding Company that doesn't exactly have a stellar history with handling Atari's old properties.
Kill this zombie, and kill it fast.