Ok so as I understand it the flow was something like:

1. Individuals deposited to Yotta 2. Yotta sent deposited funds to Evolve Bank via Synapse 3. Evolve Bank received "lump" deposits with no record of whose money was whose

So somewhere between Yotta and Evolve Bank the money was pooled and records of whose money was whose was not forwarded. (Note that the FDIC now requires that the receiving back keep a record of whose money they're receiving because of this case.)

Synapse went bankrupt. Supposedly Synapse's estate can figure out where everyone's money went, but they have no money to hire an auditor. Meanwhile Evolve Bank says they didn't receive all of the funds so there's something like 90 million that is "lost".

Finally, the FDIC ruled that individuals had business relationships with Yotta, and those business relationships are not insured by FDIC, so any recovery of funds from Yotta would need to be pursued in Civil Court.

So all I need to get away with a $90 million Ponzi scheme is declare bankruptcy and then claim I can't afford an accountant?

Bernie Madoff is rolling in his grave, his plan was just to die before getting caught.