Technically speaking, I think my Flag is still valid.
I tend to agree here and in addition to your very valid points, I would to add that
Whirlwind.money did not made anyone roughly whole - only the luckily available funds in minerjone's escrow address did. Whirlwind.money wasn't actively refunding anyone, it's just luck that the fund still has been there - possibly even on purpose to calm Bitcointalk members down and scam the remaining funds (which are certainly bigger than the 40k DAI).
In addition, it's hard to judge if all of the victims forgave the act. After all, Whirlwind.money didn't deliver any explanation, didn't even come back here after their scam attempt and that's a very important point in my opinion, how to achieve that all victims can forgive an act.
Finally, the flag clearly says
AND, meaning that both points need to be covered even if some thinks one point of it isn't valid anymore.
whirlwindmoney did not make the victims of this act roughly whole, AND it is not the case that all of the victims forgave the act.
I can't imagine that anyone who's in his clear mind would forgive Whirlwind.money, if Whirlwind.money doesn't even bother to log in and write a few lines here. Even then, it's difficult to imagine which excuse is eligible to get forgivenness of all victims. Whirlwind.money has screwed up big time and needs to convince us, to forgive them. Since it's not happened, the flag is valid in my opinion.