As per the 32 sample chip issue, I think it's quite fair that the amount of chips were taken from OP and split amongst buyers here, but note that in other GB's the sample chips weren't in the equation when the refunds were made. I'm open for discussion on this though.
My vote is that we proceed as normal, the sample chips were not accounted for in the group buy agreement. Hurt him in his trust, not his pocket.
Of course, if my premise is wrong, and there is a record that we agreed elsewise regarding the sample chips prior to closing the group buy, I suggest levying appropriate penalties. This is the most legally accountable solution.