Sadly they will be fine...they have enough evidence (reputable sculptors, "production" photos, etc.) to make a case that they were genuinely attempting to produce a figure. They will simply concede that they were in over their heads, got crushed by refunds when "impatient collectors" demanded they hit "impossible deadlines" (never mind the fact that they were the ones who manufactured the ridiculous deadlines), file for bankruptcy and start up some other shady business that probably will have nothing to do with 1/6 figures. Other than their own personal financial losses and lost credibility if they ever do attempt to return to the 1/6 figure industry, there will be no other penalties for them.