Thanks for the link!
Read it, but there is nothing really that hasn't been discussed previously I believe. (The details of how he got to the point of not paying can be a range of possibilities. If you are the financial officer of a company and you personally don't realize that the company will go bankrupt or face financial difficulties with the current business plan and cash flow, then you can be held responsible. Whoever is/are running things should have seen this coming. All this assuming that they planned on doing legitimate business.)
Well, the legal version is that they "should've known". Even if they really didn't think it would go wrong, they can still he held accountable.
And yes, TheMage his story is a combo of three theories that I've seen as possible options. Not much news in that sense. Though it's a signal that he gives up in a sense.