Technically, the loss is actually Mt.Gox loss and the customer needs to be made whole. A custiodian of customer's property has no right to steal that customers property. Does not matter if it was fiat, gold, btc or coffee beans.
Nice idea but surely that's the point of bankruptcy, they cut their losses and liability and we all hope then they don't start over - potentially those at fault getting a ban from being owner or on executive of companies in that one country.. hence the move to Singapore mooted in that leaked plan.