The author should have told Morgan Stanley that in order to get Bitcoin's master key, they needed to contact the new CEO of Bitcoin, Craig Wright.
Or perhaps contact the old CEO named Mark Karpeles. He might have the old backup master key laying around somewhere.
The audit corps (KPMG / PWC etc..) are scared of single immutable sources of truth because they make shitloads of billable hours reconciling accounts (twice) (MS vs CHASE .. CHASE vs MS .. JPM vs CITI .. CITI etc..). They are pushing really hard on weakened implementations.