I believe that M&A will change for smaller business in that it will become more common for micro and small businesses to be bought and sold. I feel that consolidation will also continue to become more common, particularly in the SME space.
For sure there will be more tools to use in the future and AI will make financial due diligence easier in time but people will always be at the core of the deals and their success and/or failure and this cultural due diligence as Jennifer mentioned will be key.