Yes, it's less than a shell. The corporation has been revoked. The stock is nott trading. There is no corporate existence for SPNGQ anymore. The liquidation (Chap 7) bankruptcy is long closed.
Spongetech is G-O-N-E and it isn't even a trading shell anymore and cannot be acquired for a RM or any other purpose, as it literally has ceased to exist.
No thorn, no briar patch, just OVER and G-O-N-E, baby.