The nice move in this scenario would have been to make the game free instead of delisting. Gamers can still enjoy it, and you don't have to worry about income once the company is closed.

It actually is free on itch.io, and people on steam who bought it still have access to it. Keeping it on steam required us to maintain our company registration which we didn’t want to do since it’s a waste of money and time as we weren’t planning on doing anything more with it.