First of all I'm very sorry for every single customer involved in this history. I suppose for several it was the dream to get a NIB and now it has turned into a nightmare.

On the other hand I would only see one solution (apart from the new bumper regulating the accounts, so JJP could/must deliver), similar to what Frolic already mentioned.

JJP should cancel all orders from Bumper and reimburse the 75 customers the $100.000 (which would be roughly $1300 per person) while offering to each customer the possibility to renew their command using the $1300 and adding the difference.
I know this would mean you would nearly pay twice, but the customers of Bumper could try to get their money back from Bumper (I do not care if the old or the new).
Honestly, I would not have much hope, but unfortunately bankruptcy is working like this.

As far as I can see it is Bumper who received the additional money, not JJP, so I do not see what JJP should/could do. They have received an amount of money upfront and agreed to specific conditions for Bumper (and honestly this is maybe the only error JJP has made).
You all have had a contract with Bumper and you knew that you were paying into a trust account (or did I misunderstood this).
I suppose JJP cannot afford to deliver the WOZ with having just received $1300/each.
Delivering 25 units as mentioned somewhere would be not fair. Who would receive these and who would decide?