This is the account where the coins from chip orders have gone:
https://blockchain.info/address/1FGAftzSTztFSB8LMwsrdCKTyqGY6zr3sU?offset=0&filter=0

Judging from the balance, that's about 3.036 pcs of full Avalons worth of chip orders.
What's interesting here is that I don't see any outgoing payments from this account.
Meaning, the chip orders to TSMC must have been paid from other sources.

So, basically Bitsyncom -could- refund all chip orders if they had to, as they are still holding all the funds.
Maybe I'm wrong, this is just my view of the situation.