In other words you don't believe there will be a criminal investigation to discover where the BTC went.
Quite the opposite. If MtGOX is liquidated by the court, there may be a criminal investigation, initiated by the liquidators or by clients. If Sunlot takes over, who knows.
We do not know who will do the audit. We know that Sunlot will distribute and spend the remaining coins without waiting for a criminal investigation.
Maybe nit-picking here but I don't think we do know that. Jon Holmes didn't answer my question about it on the other thread, and I don't think Surle has inside knowledge. My impression is that they've already spent quite a lot of money on this deal and they'll tell the community whatever they need to tell them to make it happen. The creditors want a fast payout, so they're telling them they'll get a fast payout. Once the creditors have agreed to the deal they'll be more concerned with avoiding litigation, which may well mean sitting on the funds for a while.