I do not think you can do what he did and retroactively move to an llc on a whim. That wont fly.
Was it retroactive? I thought he'd always had the LLC, as noted:
http://gigamining.com/faq.htmlVirtual Processing Solutions, LLC is the business I have owned and operated by me, James Gibson, since July 20, 2011 to encompass all mining and business activities I have been a part of in the bitcoin community. These records are available via the Florida government websites and this business is in good standing with all local, state and federal agencies which govern it.
Him having the LLC isn't the same thing as the contracts being pffered by the LLC. For that to be the case he'd need to have identified the LLC as offering the contracts when said contracts were offered. You can't personally enter a contract then later claim that your commitments under that contract were actually made by an undisclosed LLC. Maybe he DID state the LLC was offering the contracts - if so, all he has to do is show where that was spelled out (or if he claims that was stated in the GLBSE contract, say so - as apparently he's claiming not to have bothered keeping a copy of his own contract).