The rumour that I've heard states Urban doesn't have the records . Seems that they were held by someone else , just like the payments to Walkers' company for the option agreements were held in trust. It's quite possible the records could show up if it becomes too hot for the individual holding them. I have a feeling that I now know who brought Iron Bob into this circus.
Odds are he will still get off with a slap on the wrist. I have an attorney friend who represents bigger scale scammers than Urbie and and at worst they generally get fined maybe 1/10th of what they stole.