The SOFAs were simply their conclusions without any support. AKA "Trust us." Are you saying Bernstein missed seeing those?
Where did all the many $Billions in capital infusions go, if so much of it is all gone? Not to sound like that crackpot Miller, but the question merits asking. And if there are any issues of improprieties or misrepresentations, why are debtors releasing so many potentially valuable claims against third parties?
I'm starting to notice that the debtors have been developing a very poor track record of not protecting the estate. Looks like they are just protecting value for secured creditors. They tried hard to screw creditors but somehow they were able to buy enough of them off (which the Judge said he'd call unless changes to the plan were made before the confirmation hearing).
Let's see what happens at the hearing, but I am not calling this one yet, not nearly. Bernstein has left too many doors open for entry, and told the debtors they aren't going anywhere unless they answer everyone's questions to his satisfaction. What that will be is still up in the air.