There is also the question of what should count as the claim of a client against MtGOX: (1) the account balance he had at some point before the final shutdown (when, exactly?) according to MtGOX's internal ledgers, or (2) the total amount he deposited, minus the total amount he withdrew? It is known which approach the liquidators will follow?
Approach (2) is the standard in US law. This was a big deal in the Madoff case, because there were lots of Madoff customers with huge account balances representing Madoff trades that never happened. But Madoff customers are being paid off based on actual deposits minus withdrawals, ignoring fictitious gains.
(There's some litigation over this in the Madoff case because the scam went on for 20 years, and some long-time Madoff customers want adjustments for US dollar inflation over the years. But that's not a big issue with Mt. Gox.)