As I noted above Anon136 has already sent out some refunds - including two from the >1 BTC category. This implies that there are people on the spreadsheet who have pulled out of the deal already. They'll have to be dropped from the list.
If I read correctly, the people who used escrow and got their funds back won't be included in this?
My view is that people who already asked for a refund of escrow may have done so after they knew it was a scam but before they knew about NFDv2, so should be allowed to re-invest their original investment. They shouldn't get their NFDv2 coins for free though; their investment should be put into the slush fund.