From the testimony, Simon's vacation was part of the contract that he negotiated up front so it was owed by the company. Good for him to have the foresight to negotiate it.
Don't be ridiculous. His company is at a crucial stage of bankruptcy proceedings. If he had a whit of interest in doing right for the creditors, he'd be physically available in the Bay Area to meet and help take the company's decisions. Maybe he could go to Pacifica, but not the Algarve. Better yet, he would be eager to do something to prove he was worth a damn at anything other than a narrow set of technicals,* which apparently he is not.
* and spending money.