NOONE could look at that post and work out what assets BMF held - let alone what they were worth. As it's out of date and incomplete. All it needs is a spreadsheet with a column for the asset, a column for the quantity a column for any value realised and a column for any value distributed. You certainly used to know how to make spreadsheets like that - and you don't even have to make up values for things you haven't sold this time.
Usagi knows that if he posts the actual numbers that he will be called out of being a fraud again. As long as he keeps everything secret then he can maintain the delusion that he is a high paid Wall Street broker.
Noticed a typoe by me in my post you quoted - it says "NOONE could look at that post and work out what assets BMF
held" it should say "NOONE could look at that post and work out what assets BMF
holds" - the issue isn't so much what he had when GLBSE closed as what's now left of it and what happened with the funds from those parts that were sold (and how much those funds were).
Your explanation is probably correct : he'd prefer his assets to be listed so he could refuse to account for things and just wait until people gave in and sold into lowball offers he placed on the market. Which is, of course, entirely the opposite of what happens normally in a liquidation - where all assets are accounted for and the proceeds distributed equally between equity-holders (after payment to any debtors of course).
He may also hope that if he can get Nyan.A investors to sell back via the market for cheap he can then give some proceeds out to CPA shareholders - proceeds which should, of course, have been dividended by now to Nyan.A in contribution towards CPA's "guarantee" of their 1 BTC face value.