Does Ernst & Young’s Report on QuadrigaCX Debacle Support this Conspiracy Theory?

According to a report by the firm appointed to oversee the financial affairs of now defunct crypto exchange QuadrigaCX, the trading venue has only $21 million of a total $160 million it owes out. The exchange shut up shop earlier this year a month after its CEO supposedly died in mysterious circumstances.
The revelation seems to lend support to a speculative theory posited by Coinbase’s Brian Armstrong in February. Armstrong said that QuadrigaCX’s CEO’s sudden death may have be