Although I am sure
@jespah will have her expert take on the Answer, in my layman's view this feels like more of the same "Throw stuff at the wall and see what sticks" - the Defense denies everything, attempts to reuse arguments from the MTD, names a dozen or more affirmative defenses, contradicts several of those defenses, spends a few pages praising the fanvenance of Alec, and then flips a bird at the Plaintiffs by countersuing. Along the way it makes some unintentionally funny assertions, like those little curlicues on the Space Elf robes were Chinese, not Vulcan, and that CBS/P have abandoned their copyrights.

Oh and it still pretends that Paramount and CBS haven't clearly provided enough evidence of who owes what copyright.
It's the best Ranahan can do, and it won't hold up very well in the light of day.