They underestimate their liability anyway
744,408 BTC (MtGox av price 160 USD= 119,105,280 USD)
The real price is 500 USD if not more.
I think in the end they will offer users to withdraw fiat only and they will pay $100 - $150 per bitcoin or whatever was the last price. I also think that now they will try to sell their clients' bitcoins to other exchanges at $500+ . This is the only way they can pay. Either that or they will not pay anything to anyone.