Clay - I was incorporated in DE through 2006 for 10 years. I had a S-Corp for my consulting business. The state filings are merely for the right to do business in DE as you are incorporated there.
The annual filing fees on average were $400-$500. I'm sure they are charging the corp a penalty, but in all honesty I can't see this being more than a couple thousand dollars to bring the corp current.
I don't think this is an issue in the grand scheme of things financially. It's more a matter of bringing the shell current prior to RM.