They can't sell it, new engineers would spill the beans. They already sent the money to Switzerland.
Are you alleging illegal behavior?
... it is good news that mqa is shutting down.
MQA Ltd. continues in operation, just as a US company would operate under Chapter 11. It's not especially uncommon. Qobuz, Kodak and American Airlines each went bankrupt. They're all still around.
The injured\damaged party is anyone who is or has been paying for the plan you quoted.
What injury did they suffer? Many people seem very happy with MQA. Were they also injured?