Lying requires intent. There is no way Simon intended to lie, because on August 9, 2013 he did not know BTC would suddenly explode in value, making full BTC refunds impossible. Are you saying Simon is psychic, or controls the price of BTC? Do you know how crazy that sounds?
Simon is no idiot. Of course he knew it was possible for bitcoin to skyrocket. He knew full well that the price of bitcoin could go up, making BTC refunds impossible. Promising full BTC refunds was therefore a lie.