My thoughts as an outside observer:
It seems clear that the project is out of money and the product isn't ready. There does not seem to be any significant incompetence, ill intent, or malice at fault here. The project seems to have succumbed to the difficulties inherent in producing a niche device at small scale with minimal funding.
With that said, I think it would be a mistake to focus on what happened to ~100 missing boards. Identifying persons or processes involved with failed production runs is not going to help move the project forward. That is an issue for post-mortem later.
My naive opinion on the best path forward would be to publish all schematics, instructions, documentation, bills of materials, etc as thoroughly as possible then consider the project effectively dead with the hope that community effort can eventually revive it and remove the dependence on rare/vintage/legacy parts & components.
-Sam