Hog, there are a number of reasons why a start-up, R&D, newly renamed company, under SEC investigation, with a desire to move onto a better exchange, looking for public financing, would want to establish a clean break with the past and publish financials long overdue.
Every thing is possible but your comparison is not my first choice.
I believe Sans-TAO wants/needs/prays/begs/pays/fights and dreams of the day when financials are going to be published. And mee too.... LOL!