If they have to take it (after the expected appeals by both Apple and Ireland) they will not be able to use it in the national budget. It will be used to draw down on the national debt, so ya could very well end up going back to the EC or more accurately the EC.
Even if Angular 2.0 is not backwards compatible, it doesn't mean that once Angular 2.0 comes out that all of Angular 1.x is no longer useable. I'd imagine 1.x will be used for a long time to come. Also, having a good idea of Angular 1.x especially 1.4 will prepare people a lot for 2.0.