"Today is not the recovery rate is known, nor the way in which the quantities (legal tender or BTC) is known be returned. However, keep in mind that Japanese law compels the return yen, although the judge responded that given the peculiarities of the case perhaps can be made otherwise."
http://afectadosmtgox.blogspot.com.ar/I saw that detail in several other posts. However I believe that he actually said something closer to "we may look into it". But in Japanese culture (the old-fashioned one at least) a flat-out "no" is considered too rude, and that phrase could be just a polite way of avoiding to say "we do not intend to" (which would probably have elicited some angry responses from the crowd).
Anyway, that is not the question I asked. The question is how the claims of each client are to be computed: by the balances in the final MtGOX ledger, or by deposits minus withdawals. Whether the recovered amounts are returned in BTC or yen is an independent decision.
From the point of the courts, using the MtGOX ledger seems dicey. One problem is that there may be no way to ensure that the ledger has not been tampered with, or even that the accounts belong to the claimants. Whereas, the money deposits and withdrawals can be certified by the banks, and those in BTC can be partially verified in the blockchain.
Also it's hillarious that previous customers needs to identify themselves to get access to their funds. Lots of accounts are already verified. God knows where all the ID-papers are today...