Quoted from PinChili:THEY NEED KEVIN TO MAN UP AND TELL THEM EXACTLY WHAT THE SITUATION IS AND EXACTLY HOW MUCH MONEY (PERCENTAGE) THEY CAN REASONABLY EXPECT TO GET BACK.
Unfortunately if what I have read is true and there are threats of criminal charges, federal lawsuits, etc. - I would be very surprised to hear any formal statement from Kevin other than the business has failed and is bankrupt. For if he started to try and estimate how much money is left, able to be dispersed, etc - he would more than likely add to his quickly rising legal issues.
At this point, I would assume the money is lost and chalk it up to another hard lesson of pre-orders.