WeWork, which had one of the most striking IPO collapses in recent years, is attempting to go public once again-and a few of the factors that concerned regulators on the first deal are back again.WeWork isn’t doing an initial public offering this time, but merging with an exceptional-purpose acquisition company, or SPAC. Rules around SPACs are looser that for IPOs, giving WeWork more freedom to market its future. The shared-office provider is expected to join forces with a SPAC called BowX Acquisition Corp. later this year. As two entities promoted the deal to investors, they painted an optimistic scenario for the company’s growth and profitability. BowX’s chairman described WeWork in a call with investors as a $5 billion revenue company, though that figure is a projection rather than a current number. When describing WeWork’s size, the company counted units that WeWork doesn’t own directly.