刚刚，5大巨头竞购的BD生命科学业务达成交易协议，买家是...

Group 1 - The core viewpoint of the article highlights the strategic acquisition of Becton, Dickinson & Company by Waters Corporation, aiming to create a leader in the life sciences and diagnostics sector through a deal valued at approximately $17.5 billion [1][3]. Group 2 - The transaction will be executed using a Reverse Morris Trust structure, which is a tax-efficient method for mergers and acquisitions [1]. - The integration of Becton Dickinson's biosciences and diagnostic solutions business is expected to enhance Waters Corporation's capabilities in the life sciences market [1].