what specifically isn't true there?

"nobody's failed transactions are being reprocessed ATM, they don't know whats broken, they don't know how to fix it" sounds like it jives with "We are preparing to manually process the back log once our devs have fixed some of the issues"

If you are preparing (for 36 hours now btw - what does this preparation process entail?), then you have not started doing it yet.

"once our devs have fixed some of the issues" sounds a lot like "its still not working" to me.

More stalling.