I might be missing something here. If they have willingly moved the funds from the Bitcoin wallet or whether it was hacked, how does that affect your decision to deny them their DAI (escrow) funds?
I am not advocating for it to be kept or returned if they asked for it but correct me if I am wrong, if signature campaign participants received their funds and their clearnet and onion websites are down (therefore there can be no new victims can be created), why would you refuse to return their money
if they got in contact to ask for it?
I suppose the only reason would be if you thought they were not controlling the funds in the BTC wallet therefore you would fear sending the DAI to someone pretending to be from Whirlwind but was in fact someone else.
As of now, if they did contact me, I would deny them any of the remaining funds due to what has happened recently with the BTC wallet.
Not sure what would happen with the DAI left.

Maye let the community that was affected decide?