Seems to me that no solution has been reached in the Gox scenario. How can you declare your losses if you don't know exactly what they are yet? I would say you should see what the actual final settlement is before declaring losses. As far as I know, nothing has been "realized" yet.
Shouldn't it be treated as if your coins were stolen?
I think it's a bit more complex than that as they're still not giving a full outcome.
It probably should get classed as stolen though and at some point get classed as compensation if the funds are reimbursed. Though it may not be the cheapest way to do it as OP will have to pay more tax due to the bitcoin price increase.