I would honestly like an explanation where in that response you've found a confirmation that the full amount of BTC would be returned? Cycloid asks if he will "get the same amount of BTC back", and Simon Barber answers "refunds ... will be given in BTC." Just for a second make an assumption that Simon Barber is a ruthless scammer and that he made a vague answer on purpose, where do you read "same amount of btc" in his answer?
Does it matter if they don't have the funds to repay and all the BTCs have already been spent? As far as i can see, the only chances of BTC refunds is if they self mine. The question is which is the least worst option. Waiting for a refund that might never come or Taking the kit whenever it is finally delivered, assuming they can everything to work in the end