Even if there is a liquidation, anyone can come along and buy the name, user list, domain, logo, website, code, etc... and I suppose Bitcoin, and restart a new company with everything in tact except the debt. There are probably limitations on who can buy it. For example, Mark would not be allow to purchase it.

There are assets there and they do have value. The question is, "how much?" This will largely depend on the value of Bitcoin itself.