AMD suspicious accounting and financial statements? (Goodwill)

AMD has 48 billion non tangible assets (goodwill)! This is a huge red flag/risk that the people who buy into it completely ignore yet it's so easy to spot in prima vista. This goodwill wasn't on the financial statements in 2021, so it has nothing to do with the fame of AMD – it has entirely to do with a recent acquisition that they had of Xilinx. The question every intelligent investor should ask himself is if they seriously payed billions for goodwill alone and not actual assets of the company they acquired?

For comparison Coca-Cola is one of the most known companies in the world yet being twice more expensive their goodwill is only 33 billion. I don't find any excuse how a company can get 48 billion goodwill assets in a single year just like that, besides it actually doing accounting shenanigans (scam).

I am looking at the latest financial statement of Xilinx here https://investor.xilinx.com/node/18946/html and I don't see any huge assets/goodwill. I haven't done a great research about this goodwill, but considering that AMD is not more famous in 2023 than it was in 2021 I don't see any reasoning for it's absurdly high goodwill and PE ratio :).
Such financial tricks were being done back in the dot-com bubble and it was easy to spot when a company inflated it's assets via accounting tricks and illegal/bad practices (several great examples were covered in The Intelligent Investor). Where is the due diligence of the people buying into AMD?
To put it in other words Benjamin Graham and his disciples would never touch this company even with a stick!

The only way I could explain this is that they simply had no time to properly organize the Xilinx acquisition in terms of accounting and decided to put everything into Goodwill… But this can be considered still a fraud, no?

If I am at wrong at the accounting is fine how come Xilinx had only 48 billion in goodwill and nothing more? Are you telling me they had 0 machinery, 0 chips, 0 equipment whatsoever?! I see they had 5.5 billion in assets in 2021, but there is no way they had 48 billion goodwill! I think I haven't even heard about them till digging about this AMD goodwill. And I have heard about Texas Instruments many times.