imawswami, I think what you found here makes a lot of sense. You said the following.
"Again in my opinion (based on the evidence found), in many ways, UWBKQ learned from the Meritor payout and appear to have structured a much, much better return for its shareholders then what they would have imagined."
It makes sense they would frame this from another case such as Meritor that proved successful with a higher return considering in the era of low to zero interest one would do something far more productive with monies that would not be paid for many years.
Actions are always telling and the mere fact this case has been ongoing for years tells one there must be considerable monies left to be paid to someone or entity. So, that must be equity holders since this is the very last distribution left if there is to be a final distribution.
I will look at this more when I have time. Your diligence is fabulous and we all appreciate your sharing.