I just posted the terms the judge had for the payment, secured lenders paid in full. We know for a fact that didn't happen. You can look further at the cashflow and balance sheets in the monitor's reports, as no payment is shown. If you'd like to shortcut that, the 12th monitor's report had a roll-up summary of everything that was paid.
Over and over and over, the monitor racked up the incoming and outgoing payments to this company. To even suggest the absurd notion the creditors were somehow secretly paid $40M from a liquidation payment of $4.34M indicates more study is needed on the court documents, not stopping when a question is found. The answers to the questions are there, too.
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