Actually, he did publish financial reports a while back and there was an entry there for BTC holdings.
Plus, we know that a big chunk of BTC was returned after a chip group buy was cancelled.

Regarding the preorders - if he did convert some of the payments into BTC at the time of the orders, that would have been done when BTC were at a much lower price than current.
Sell some of the BTC to cover the full cost of any cancellations (in US dollars) and return some of the rest to the shareholders. How is this crooked?
The customers paid in US dollars and would be refunded in US dollars.